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Independent Contractors



The IRS defines independent contractors as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers or auctioneers who are in an independent trade, business or profession in which they offer their services to the general public. However, each relationship must be evaluated.

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Higher Ed HR (HEHR) Perspective


The Texas A&M University website on independent contractors contains the following excellent guidance for institutions of higher education:

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