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↗
U.S. DOL
California EDD
California DIR
Texas Workforce Commission
New York DOL
Washington State Legislature
Illinois General Assembly
Michigan UIA
New Jersey DOL
Massachusetts Attorney General
Massachusetts DUA
Washington ESD
Oregon
Pennsylvania DLI
Florida DOR
Virginia Employment Commission
Georgia DOL
Illinois IDES
Florida Department of Revenue
Colorado Department of Labor and Employment
Connecticut Department of Labor
Wisconsin Department of Workforce Development
Minnesota Unemployment Insurance Program
Maryland Department of Labor
Ohio Department of Job and Family Services
North Carolina General Assembly
North Carolina Division of Employment Security
Missouri Department of Labor and Industrial Relations
Utah Department of Workforce Services
Nebraska Department of Labor
Arizona Department of Economic Security
Nevada Department of Employment, Training and Rehabilitation
Alaska Department of Labor and Workforce Development
Minnesota Office of the Revisor of Statutes
Minnesota Department of Labor and Industry
Ohio Laws and Administrative Rules
U.S. Department of Labor, Wage and Hour Division
Internal Revenue Service
Social Security and Medicare taxes - Section 218 retroactive payments (IRS statutes of limitations section)↗Am I required to file a Form 1099 or other information return?↗Publication 926 (2026), Household Employer's Tax Guide↗Publication 1779, Independent Contractor or Employee↗Instructions for Form 8959, Additional Medicare Tax↗SS-8 Determination for Personal Trainer / Gym Worker (05ITE005766)↗SS-8 Determination for CrossFit Coach (05ITE127731)↗Licensed real estate agents - Real estate tax tips↗Private Letter Ruling 200033014↗Employment taxes for exempt organizations↗Exempt organizations: Independent contractors vs. employees↗Exempt organizations: Who is a common-law employee?↗Section 501(c)(3) organizations - FUTA exemption↗About Form 2848, Power of Attorney and Declaration of Representative↗State information sharing↗Disclosure laws↗Publication 6009, Governmental Liaison Data Exchange Program↗Instructions for Forms 1099-MISC and 1099-NEC (2026)↗Forms and associated taxes for independent contractors↗Instructions for the Requester of Form W-9↗Backup withholding↗Publication 1099 (2026), General Instructions for Certain Information Returns↗Independent Contractor vs. Employee Update - Revenue Ruling 87-41 Twenty Factors↗CPEO customers – What you need to know↗Instructions for Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement↗Third party arrangements↗Third party arrangement chart↗Voluntary Classification Settlement Program (VCSP) frequently asked questions↗Instructions for Form 8952 (11/2025)↗Employee (common-law employee)↗Type of relationship↗
California Board of Barbering and Cosmetology
U.S. House of Representatives, Office of the Law Revision Counsel
Minnesota Legislature, Office of the Revisor of Statutes
California Employment Development Department
Employment Tax Audit Process (DE 231TA)↗Tax Audit Guidelines (DE 40)↗Reporting and Payment Following an Assessment for Misclassified Workers (DE 231MW)↗Power of Attorney Declaration (DE 48)↗e-Services for Business FAQs - Power of Attorney↗Joint Enforcement Strike Force on the Underground Economy 2024 Report↗