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During COVID-19 pandemic, many jobs shifted to work from home. Review the IRS guidance on employee vs. independent contractors (pg 6-9, https://www.irs.gov/pub/irs-pdf/p15a.pdf). What factors do

During COVID-19 pandemic, many jobs shifted to "work from home." Review the IRS guidance on employee vs. independent contractors (pg 6-9, https://www.irs.gov/pub/irs-pdf/p15a.pdf).

What factors do you think are most important when determining whether home-based workers are independent contractors or employees? Explain.

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