Is a taxpayer an employee or an independent contractor?
The answer is in the details and determines the types of tax the person must pay.
In one case, an airline pilot claimed he was an employee, even though he’d signed a contract stating he was an independent contractor. The U.S. Tax Court looked at the details and found the pilot’s schedule and work conditions were controlled by the airline, and he was required to abide by the policies laid out in its employee manual.
The pilot was deemed to be an employee, not liable for self-employment tax.