By 1970, when the Great Migration ended, its demographic impact was unmistakable: Whereas in 1900, nine out of every 10 black Americans lived in the South, and three out of every four lived on farms, by 1970 the South was home to less than half of the countryâs African-Americans, with only 25 percent living in the regionâs rural areas.
Claiming an Employee as an Independent Contractor. If you have claimed an employee as an independent contractor, the IRS may hold you responsible for employment taxes for that worker; there are steeper penalties for willful neglect as well under Internal Revenue Code Section 3509.
An independent contractor is someone who is self-employed and provides services to clients. This is also known as contracting or sub-contracting. Generally, independent contractors set up using the sole trader business structure and run their own business with their own Australian Business Number (ABN).