| File | Topic |
|---|---|
| Chapter 13 - Worker Classification and Payroll/13.1-worker-classification.md | Employee vs. IC, Payroll Taxes, TFRP |
Key concepts: Common law 20-factor test, statutory employees, statutory non-employees (real estate agents), Form SS-8, Section 530 relief, payroll deposit schedules (monthly/$50K; semi-weekly/>$50K; next-day/$100K), Form 941, TFRP (100% of trust fund taxes, willful, responsible person).
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