What is a statutory employee?

A statutory employee is a person who is an independent contractor but is treated as an employee for tax purposes.

Statutory employees include the following:

• Full-time annuity or life insurance salespeople
• Drivers who distribute food or drink (other than milk) or pick up and deliver laundry
• Full-time traveling salespeople
• Employees who work at home on materials or goods the employer provides

If you are a statutory employee, we will help you create a Schedule C to report the income from your W-2 and include any expenses related to this income.