Worker's Compensation - Worker Classification

Nine Requirements Test - Independent Contractor

Requirement Two - Obtain a FEIN or Have Filed Business or Self-Employment Tax Returns

The individual obtains a Federal Employer Identification Number (FEIN) from the Federal Internal Revenue Service (IRS) or has filed business or self-employment income tax returns with the IRS based on the work or service in the previous year.

Explanation of Requirement Two

An employing unit satisfies this requirement by showing that the applicant obtained a Federal Employer Identification number from the Federal Internal Revenue Service (IRS) or has filed business or self-employment income tax returns with the IRS based on the work or service in the previous year. A social security number cannot be substituted for a FEIN and does not meet the legal burden of Section 102.07(8), Wis. Stats.

Case Studies

Case studies relevant to Requirement Two based upon cases decided by the Labor and Industry Review Commission (LIRC), Wisconsin Circuit Courts and Wisconsin Appellate Courts


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