AnnetteB6
Expert Alumni

Deductions & credits

Yes, you can answer 'no' to the question about providing services to a past employer if you can provide evidence (if requested) corroborating your status as a non-employee.   Within your tax return, answering the question about whether you are performing services for a previous employer is the only input you will be able to make.  Having the backup documentation to substantiate your claim is important in the event your return is examined by the IRS.  

 

This is especially important if the services you are providing as an independent contractor are substantially similar to the services you provided as an employee.  The IRS will presume that you are an employee if the services are substantially the same until 3 years have passed from the time you were an employee. 

 

@jbbergan

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