The following informational links are provided for your convenience.
Below are only a few of the dozens of websites where you can find additional information.
IRS Common Law Rules - Explained
IRS Common Law Rule & Twenty Factors
Common Law Employee "Test"
E-mail: JerusalemACS@state.gov
Telephone 02-622-7221 or 02-622-7207, Fax 02-627-2233
Please note: Closed on Saturdays and Sundays, and on American and local holidays.