Own authority question..

This is correct. You are an employee of your business and have to maintain a file on yourself. You must have a negative result drug test on file before you begin work. You have to pay yourself a "reasonable" W2 salary as well and the rest of your compensation can come from disbursements.

 

Hope my advice doesn' lose credibility here but I do not yet but I have talked to accountants and tax professioals. If you plan to hire other drivers I would tax it as a LLC on the other and if it' going to be just you I would tax it as sole proprietor.

 

To another point as to being your own employee, since it' registred as a LLC you have to keep your personal money away from the buisness witch is why you are your own employee and pay yourself as an employee. For example you pay yourself .40 a mile and your buisness puts the rest in a maintenane account, you make more than expected that quarter you can always give your employees (you) a bonus

 

Yes but leased to a carrier your still technically an employee they probally took care if that for you

 

These are two different issues that are not connected.

The IRS wants their taxes, that's it. They will ignore the connections within the authority of who is a driver and who isn't becuase that's not relavant. What is, is how the business is structured, how much time you involved yourself in it and how much of a wage you disperse to yourself.