Contract examples for 1099 drivers

I have an open mind. However, as an enrolled agent to practice before the IRS, I am governed by ethics restrictions and laws.

 

http://www.irs.gov/Tax-Professionals/Enrolled-Agents/Enrolled-Agent-Information

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[h=1]Enrolled Agent Information[/h] An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.

Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. Learn more about enrolled agents in Treasury Department Circular 230 (PDF).

 

I own a truck and am leased to a company. I sold my big truck and now haul RV's as a lease owner.

An audit I had last year, now in tax court, they tried to make me an employee. I own the truck, pay for the fuel, taxes, license and all.

 

I am self employed. I own my truck. I lease it to another company. I work when I want, go where I want.

The IRS said, I was an employee of the company I am leased to and not an independent owner operator leasing a truck.

 

As a lease driver, you are required to have a valid lease in your truck when stopped.

The item that has it in tax court is the fact of tax home. They are ignoring revenue ruling 73-529 and saying my tax home is in Elkhart Indiana and not in Illinois where I live.

The revenue ruling has been in place since 1973.

[FONT=Courier New, monospace]In Revenue Ruling 73-529, the IRS identified three criteria used to determine whether there is indeed, a tax home:[/FONT]


 Whether the taxpayer performs a portion of his business in the vicinity of his claimed abode and uses it for lodging while performing business there;
 Whether the taxpayer’s living expenses incurred at the claimed abode are duplicated because his business requires him to be away from it;
 Whether the taxpayer has not abandoned the area in which both his traditional place of lodging and his main home are located, or whether members of the taxpayer’s family live at the main home or the taxpayer often uses the home for lodging.
If all three factors are satisfied, the tax home is where one regularly lives and travel expenses can be deducted. If two factors are satisfied, there may be a tax home, depending upon facts and circumstances. If only one factor is satisfied, the taxpayer is deemed to be transient and travel expenses are nondeductible.