A Worker May Prefer to Be Classified as an Employee

question 88

Multiple Choice

A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the following reasons:

• A)To claim unreimbursed work-related expenses as a deduction for AGI.
• B)To avoid the self-employment tax.
• C)To avoid the cutback adjustment on unreimbursed business entertainment expenses.
• D)To avoid the 2%-of-AGI floor on unreimbursed work-related expenses.
• E)None of these.

---

Definitions:

Cognitive Processes

Cognitive processes that include the obtaining, processing, and retention of information, involving functions like perception, memory, and logical thinking.

Object Permanence

The understanding that objects continue to exist even when they cannot be observed.

Baillergeon

Refers to developmental psychologist Renee Baillergeon, known for her research in infant cognition, particularly in the areas of object permanence and physical reasoning.