GUIDE FOR DETERMINING TAX STATUS –
INDEPENDENT CONTRACTOR VS. EMPLOYEE
1
Section 1: Current Relationship with TTU
YES NO
A. Does the individual currently work for TTU as an employee, or has the individual been
employed by the University in the past six months (including as an adjunct)?
B. Does TTU desire to hire this individual as an employee immediately following the
termination of his/her services as an independent contractor?
If the answer is “NO” to both questions, proceed to further questions. If the answer is “YES” to either of these questions, the
individual should be classified as an employee and paid through TTU Human Resources.
Section 2: Classification Guidelines (Complete section(s) – A, B, and/or C – depending on the services to be performed by the
individual.)
A. Lecturer / Instructor
YES NO
1. Is the course offered for credit and
is the individual a “guest lecturer”, e.g., an individual
who lectures at only one or two class sessions under the supervision or at the invitation of a
faculty member who has primary responsibility for the course?
Treat as
Independent
Contractor
Go to #2
2. Is the individual the primary or adjunct instructor in a department course being offered for
academic credit toward a University degree?
Treat as
Employee
Go to #3
3. Is the individual responsible for the content of the lecture/presentation (as opposed to
presenting materials that have been prepared or dictated by the University, and is the
course non-credit, and
does the class last one week or less)?
Go to
Section C below
Treat as
Employee
B. Researcher (Note: Researchers hired to perform services for a University department are initially presumed to be
employees of the University. Please complete the following questions.)
1. Will the individual perform work using University facilities (as opposed to facilities available
to him/her outside of TTU)?
Treat as
Employee
Go to #2
2. Will the individual perform research for a University faculty member under an
arrangement whereby the University faculty member serves in a supervisory capacity (i.e.
the individual will be working under the direction of the University faculty member)?
Treat as
Employee
Go to #3
3. Will the individual serve in an advisory or consulting capacity with a University faculty
member or director in a “collaboration between equals” type arrangement?
Go to Section C
Go to Section C
If the answer is “NO” to all three of these questions, proceed to Section C, answering all questions.
C. Individuals Not Covered Under Sections 2A or 2B and/or Additional Criteria for
Determining Status (Note: The following represent indicating factors to help in
determining the individual’s tax status. All questions should be completed in order to
yield a preponderance of evidence on which to base a final determination.)
YES NO
1. Question for information purposes only: Has the individual been employed by the
University in the past twelve months? If yes, provide department and position title:
____________________________________________________________________
2. Does the individual routinely provide the same or similar services outside of TTU to the
general public as part of a continuing trade or business? Please provide approximate
number of clients per year: ________________
(Independent
Contractor)
(Employee)
a) Does the individual prepare a Business Form 1040 Schedule C or other business tax
return?
(Independent
Contractor)
(Employee)
