Individuals performing services for your business are usually tax code classified as either regular employees or independent contractors (meaning self-employed for tax purposes). A small percentage of people are in one of two other categories: statutory employees or statutory nonemployees. All of these distinctions are very important to the IRS, and it can be costly if you don’t pay attention to them. We talk about these classifications in this post.   Reporting Payments to Independent Contractors Business owners have payroll [...]