Definition: A self-employed service provider under the applicable legal classification. Licensed real estate agents can qualify as statutory nonemployees for federal tax purposes when statutory conditions are satisfied.
Example
An agent is paid substantially according to sales or output and works under the required written federal-tax agreement.
Keep the distinction clear
Tax classification does not eliminate the broker's Florida duty to supervise licensed associates. Different laws may use different classification tests.
Related terms
Sales Associate · Broker · Compensation
Keep studying
References: IRS: statutory nonemployees
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