According to the Internal Revenue Service (IRS) nonprofit leaders should not use the “Form 1022 MISC & Independent Contractors” if they have control over the following worker activities:
- how, when, and where the person does the work
- what tools or equipment the person uses to work
- determines what assistants to hire to do the work
- where to purchase supplies and services
Click Form 1099 vs W-2 to read the IRS ruling.
Susan Woods, Nonprofit Consultant – 704.968.2769