SOURCE LIBRARY
Primary sources,
not borrowed certainty.
We anchor classification guidance to government material and identify the legal purpose of each source instead of blending federal tax, wage-and-hour, and state unemployment standards.
IRS
Publication 15-A (2026), Employer’s Supplemental Tax GuideReviewed source: 2026↗Independent contractor (self-employed) or employee?↗Topic no. 762, Independent contractor vs. employee↗Form SS-8 and instructions↗Forms, instructions and publications — SS-8↗Voluntary Classification Settlement Program↗Instructions for Form 8952 (11/2025)↗Publication 1976 — Do You Qualify for Relief Under Section 530?Reviewed source: 2025↗Publication 5146 — Employment Tax Returns: Examinations and Appeal RightsReviewed source: 2026↗About Form 8919, Uncollected Social Security and Medicare Tax on Wages↗Completing Form SS-8Reviewed source: 2026↗Behavioral controlReviewed source: 2026↗Publication 15 (2026), Circular E, Employer’s Tax GuideReviewed source: 2026↗Statutory employeesReviewed source: 2026↗Statutory nonemployeesReviewed source: 2026↗Worker reclassification — Section 530 reliefReviewed source: 2026↗Internal Revenue Bulletin 2025-04 — Section 530 consistency guidanceReviewed source: 2025↗IRM 4.23.6 — Classification Settlement Program (CSP)Reviewed source: 2024↗Instructions for Form 941-X (04/2026)Reviewed source: 2026↗Forms and publications about your appeal rightsReviewed source: 2026↗Paying Yourself — Corporate Officers and PartnersReviewed source: 2026↗Entities FAQ — Are partners employees or self-employed?Reviewed source: 2026↗S Corporation Employees, Shareholders and Corporate OfficersReviewed source: 2026↗Publication 3402 — Taxation of Limited Liability CompaniesReviewed source: Current publication accessed 2026↗Internal Revenue Bulletin 2019-24 — partnership and CPEO employment-tax treatmentReviewed source: 2019↗