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Workers for an apartment cleaning business are independent contractors, and not employees, according to the Tax Court

The woman who operated her own business contracted with apartment complexes to clean vacated units. She then hired workers with prior cleaning experience, and she did not provide training, leave or benefits.

The workers could put in as many or as few hours as they wanted and could work with other firms. They drove their own cars to the job sites and paid for supplies. The owner didn’t inspect or supervise the cleaning jobs. She gave the workers 1099s and always treated them as independent contractors

This one is perfectly done by the book.

(Santos, TC Memo. 2020-88

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