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Statutory employee
A statutory employee is an independent contractor under IRS common law that is treated as an employee, by statute, for tax withholdings. For a standard independent contractor, an employer cannot withhold taxes, as this would change the independent contractor relationship into an employer-employee relationship. Statutory employees are also permitted to deduct work-related expenses on Schedule C instead of Schedule A in the United States tax system. As a result, they are allowed a greater tax deduction for business expenses than standard employees, as Schedule C expenses are not subject to the 2% adjusted gross income threshold as seen with Schedule A.
==Criteria==
To be considered a statutory employee, all three of the following conditions must apply:〔
Some examples of employees that may be considered statutory are as follows:〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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