Nurses for In-Home Care Were Employees

Independent contractors or employees; that’s often the question. In one Tax Court case, a business that provided at-home private duty nursing services to children with special needs treated the nurses as independent contractors. The Tax Court said they were employees because of the control the company exercised over them. The company set the work schedules and paid them based on hourly timesheets. Payments from insurance companies were made to the company which then disbursed payments to the nurses. #IdeaoftheDay