If You're a Consultant, Will You Fail the ABC Test?
Scope note: This post is about a New Jersey rule. It is not a national standard. The IRS uses a different test (the common-law test) to decide federal tax status [11]. California has its own ABC test, with statutory exemptions and a different test for some workers [2][11]. Other states use their own tests, and some agencies within a single state use different ones [12]. Everything below is about New Jersey’s N.J.A.C. 12:11, which applies when a worker performs services for compensation in New Jersey [5]. ...