American Art Review Study Project
Contractor Relationship Information
Nature of the business relationship
TFAO will enter into an independent contractor relationship through a written agreement with an individual, business or corporation to perform specified services. TFAO will have the right to control or direct only the result of the work done by the independent contractor, and not the means and methods of accomplishing the result. The contractor will not be considered an employee. No taxes will be withheld from payments made by TFAO to the contractor. The contractor will be responsible for all state and federal taxes due in connection with an engagement.
TFAO may be required to file information returns to report certain types of payments made to independent contractors during the year including Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (e.g. independent contractors) for services performed.
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