Tax Compliance

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Independent Contractors

Defined by the IRS

People such as doctors, lawyers, accountants, guest speakers, consultants who are in an independent trade, business or profession in which they offer their services to the general public are generally independent contractors. However, depending on the facts and circumstances of each case determines whether these people are independent contractors or employees.

The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. Earnings of a person who is working as an independent contractor are subject to self-employment tax.

We hire many independent contractors throughout the year here at UNCW. To learn about the process for hiring an independent contractor please see the Purchasing website for instructions and forms. Forms can also be found on the tax website under forms.

For further assistance in determining if someone is an independent contractor or employee contact the Tax Compliance Department before you hire the person to provide services to UNCW.