Employee or Contractor?

[Golden Rocket]

A salaried personnel with responsible management duties with ABC corporation also cleans the building at night for the same corporation.

He receives a W-2 for his salary, and a 1099-MISC for his janitorial work.

His janitorial work is on his own time, not managed in any way, and is billed to the company at a competitive rate which is LOWER than his salary
on the job. His janitorial activities include few (if any) other customers.

The only semblance of contention which has any possibility of arising might be getting a W-2 and 1099 from the same company.

What say ye? Employee or Contractor??

[thomtax]

Why not both? Similar to situation with one of my clients. He is W2 for janitorial work at main campus of college. Is contract labor for janitorial work he does at another location where classes are given. They do not control his hours at the second location. It is up to him how much time he puts in at second location and is not supervised. Has been this way for several years.

[Gary2]

There's a general rule that if you get a W-2, you shouldn't be getting a 1099-MISC from the same entity. This issue is so common that it has its own code on Form 8919, and for 2012, doesn't require an SS-8 (though I'm not sure how the IRS resolves it instead).

However, there are exceptions, and this certainly sounds like one. The key point here is that the two types of work are totally unrelated to each other.

[ChEAr$]

There's a general rule that if you get a W-2, you shouldn't be getting a 1099-MISC from the same entity. This issue is so common that it has its own code on Form 8919, and for 2012, doesn't require an SS-8 (though I'm not sure how the IRS resolves it instead).

However, there are exceptions, and this certainly sounds like one. The key point here is that the two types of work are totally unrelated to each other.

let's add to the first sentence above.... "....shouldn't be getting a 1099misc from the same entity FOR THE SAME TYPE OF WORK." That is the deciding factor.

[taxea]

Right on, Harlan

[DaveO]

I have a couple of these. Person works in a dental lab and comes back to clean. Never really gave it a second thought since it is a different line of work. Cleaning floors instead of teeth and all.