Originally Posted by nanglgrl:
Thank you. You know I'm trying to get around this whole hiring an employee thing legally. We have a college nearby, I wonder if I hired a music student to give a music lesson while I run to the preschool if that would be considered an IC? Or if the person who substitutes for me also does so for other providers would they then be considered an IC? I know a person that does this, they have their own contract and business cards but I'm not sure if they are doing it the right way according to the IRS...here's hoping Tom Copeland chimes in.
The only way a substitute could be an independent contractor is if the person was in the business of being a substitute. This means they would have a business name, register their name with the state, work for other providers and uses their own contract.
If you were present and hired someone to come in and do a music lesson, this person would be an independent contractor.
But, the person you describe is an employee, unless she meets the definition of an independent contractor I've described above.