Seawolf Advisory!

This morning, our Facilities and Campus Services team was made aware of a pothole that shut down the westbound lanes of Northern Lights Boulevard between UAA Drive and Career Center Drive. It has since been upgraded to a sinkhole, and the lanes will remain closed for an undetermined amount of time while crews repair the damage. We anticipate the closure will extend through the week.

Finals week is a very stressful time for students. Students, please know that your professors have been made aware of the situation. Please communicate with them any delays you may experience due to this issue. We know this is an unexpected traffic challenge. Please take a deep breath. We want you to have a smooth and safe finals week.

IRS 20 Common Law Factors

IRS Revenue Ruling 87-41 identifies 20 factors that should be considered as guidelines to determine the degree of control over the individual. Not every factor is applicable in every situation, and the degree of importance of each factor varies depending on the type of work and individual circumstances. However, all relevant factors are considered in making a determination, and no one factor is decisive. It does not matter that a written agreement may take a position with regard to any factors or state that certain factors do not apply, if the facts indicate otherwise.

  1. Instructions.  An employee must comply with instructions about when, where and how to work. Even if no instructions are given, the control factor is present if the employer has the right to control how the work results are achieved.
  2. Training.  An employee may be trained to perform services in a particular manner.  Independent contractors ordinarily use their own methods and receive no training from the purchasers of their services.
  3. Integration.  An employee's services are usually integrated into the business operations because the services are important to the success or continuation of the business. This shows that the employee is subject to direction and control.
  4. Services rendered personally. An employee renders services personally. This shows that the employer is interested in the methods as well as the results.
  5. Hiring, supervising and paying assistants. An employee works for an employer who hires, supervises, and pays workers. An independent contractor can hire, supervise, and pay assistants under a contract that requires him or her to provide materials and labor and to be responsible only for the result.
  6. Continuing relationship. An employee generally has a continuing relationship with an employer. A continuing relationship may exist even if work is performed at recurring although irregular intervals.
  7. Set hours of work.  An employee usually has set hours of work established by an employer. An independent contractor generally can set his or her own work hours.
  8. Full-time required.  An employee may be required to work or be available full-time. This indicates control by the employer. An independent contractor can work when and for whom he or she chooses.
  9. Work done on employer's premises.  An employee usually works on the premises of an employer, or works on a route or at a location designated by an employer.
  10. Order or sequence set.  An employee may be required to perform services in the order or sequence set by an employer. This shows that the employee is subject to direction and control.
  11. Oral or written reports.  An employee may be required to submit reports to an employer. This shows that the employer maintains a degree of control
  12. Payment by hour, week or month.  An employee is paid by the hour, week, or month. An independent contractor is usually paid by the job or on a straight commission.
  13. Payment of business and/or traveling expenses. An employee's business and travel expenses are generally paid by an employer. This shows that the employee is subject to regulation and control.
  14. Furnishing of tools and materials.  An employee is normally furnished significant tools, materials, and other equipment by an employer.
  15. Significant investment.  An independent contractor can make a significant investment in the facilities he or she uses in performing services for someone else.
  16. Realization of profit or loss.  An independent contractor can make a profit or suffer a loss.
  17. Works for more than one person or firm.  An independent contractor is generally free to provide his or her services to two or more unrelated persons or firms at the same time.
  18. Offers services to general public.  An independent contractor makes his or her services available to the general public.
  19. Right to fire.  An employee can be fired by an employer. An independent contractor cannot be fired as long as he or she produces a result that meets the specifications of the contract.
  20. Right to quit.  An employee can quit his or her job at any time without incurring liability. An independent contractor usually agrees to complete a specific job and is responsible for its satisfactory completion, or is legally obligated to make good for failure to complete it.