{"iri":"https://lexicon.financial/legal/tax/irs/Pub334/IndependentContractor","label":"Independent contractor","definition":"An individual who offers services to the general public in an independent trade, business, or profession. The general rule: an individual is an independent contractor if the person paying for the work has the right to control or direct only the result of the work and not how it will be done. Earnings of an independent contractor are subject to self-employment tax.","license":"https://www.usa.gov/government-copyright","source":"irs","source_url":"https://www.irs.gov/publications/p334"}