Home › IRS › Publications › Publication 5520
Publication 5520: How Businesses Determine if a Worker is an Employee or Independent Contractor
- Product number
- Publication 5520
- Title
- How Businesses Determine if a Worker is an Employee or Independent Contractor
- Type
- Publications
- Issuing body
- Internal Revenue Service (irs.gov)
- Revision (per IRS index)
- May 2021
The number, title, and revision date above are reproduced verbatim from the
official IRS
index (captured July 2026). Newer revisions may exist — check irs.gov. This page adds
no instructions or commentary. Not tax or legal advice.