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United States source reference

US independent-contractor status boundary

Official facts-and-control boundary separating independent-contractor and employee treatment. This United States source reference supports 1 Margin101 public page.

Official sourceReferencelabour and employment

Current monitored claims

ValueScopeLabel
Classification depends on the facts and degree of controlMargin101 does not determine worker status from a contract label or pricing input.Facts-and-control classification boundary
Independent contractors are self-employed for the reviewed federal boundaryEmployee treatment and withholding follow a different boundary.Self-employed tax boundary

Source status

Official source
Internal Revenue Service
Status
verified
Cadence
quarterly
Last checked
2026-07-18
Effective
No separate effective date recorded
Version
2026-07-18

Source link

Margin101 checks this official page on the cadence shown here and links it to the public tools, methodologies and guides that depend on it.

Open official source

Why Margin101 tracks this source

Official facts-and-control boundary separating independent-contractor and employee treatment. It is kept within the united states small-business data layer so linked Margin101 pages can state their market assumptions and evidence scope clearly.

Page fit

  • Market: United States
  • Category: labour and employment
  • Authority: Internal Revenue Service

Reader note

  • Margin101 uses this source only for the pages listed below.
  • Market-wide background lives on the hub, not repeated on every source page.

Source monitoring history

See when this source record was first published, what changed, and what later checks of the official source found.

  1. Initial publication

    Published the verified US independent-contractor status boundary source reference in the en-us DataHub.

    Source
    Internal Revenue Service — US independent-contractor status boundary
    Version
    2026-07-18
    Change type
    published
  2. No change

    Margin101 checked the archived official evidence supporting US independent-contractor status boundary.

    Source
    Internal Revenue Service — US independent-contractor status boundary

Used by Margin101

Related data in this market/category

Source notes

IRS independent contractor defined guidance. The monitored claims are educational reference context; the scope shown in the table controls how Margin101 uses each claim.