IRS Logo
Print - Click this link to Print this page

ITG FAQ #6 Answer-If a worker has a contract with the tribe, is he/she an independent contractor?

Even after using the above factors, there will be times when it is difficult to make the determination as to whether an individual is an employee or self-employed and should be treated as an independent contractor. Many individuals who have personal service contracts with tribal governments may be employees rather than independent contractors. The mere existence of a contract does not mean the individual is not an employee.

Return to List of FAQs

Page Last Reviewed or Updated: 29-Jan-2014