The following is not a category of facts that provide verification of the level of control and independence in determining whether the person is an employee or an independent contractor for the managing broker.

a. Length of relationship

b. Type of relationship

c. Financial Behavioral

Respuesta :

Answer:

The correct answer is letter "A": Length of relationship.

Explanation:

The Internal Revenue Service (IRS) 20-Point Test is a guideline aiming to determine if an individual is an employee or an independent contractor of a company for tax-related purposes. The test considers three main categories: behavioral control, financial control, and the type of relationship between the individual and the company.  Independent contractors and employees are treated legally different and must be properly classified by firms to avoid lawsuits.

Therefore, the length of a relationship between an individual and an organization is not considered at the moment of determining if that individual is an employee or a contractor.