TN 6 (04-10)

RS 02101.032 Behavioral Control: Work Training


IRS Revenue Ruling 70-630

A. Training for employees

Training provided by a business is evidence of behavioral control. Training is a factor of control because it indicates that the employer wants the services performed in a particular method or manner. This is especially true if the training is given periodically or at frequent intervals.

The training may be:

  • at the direction of the employer;

  • by an experienced employee;

  • by correspondence;

  • by required attendance at meetings; or

  • by other methods.

B. Training for independent contractors

Independent contractors use their own methods and receive no training from the purchasers of their services.

Disregard the following training for employees and independent contractors:

  • orientation or information sessions about the policies of the business, new product lines, applicable statutes, or government regulations, and

  • voluntary programs attended by a worker without compensation.

C. Reference

Social Security Handbook, Chapter 805: Are you trained on how to do your job?

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RS 02101.032 - Behavioral Control: Work Training - 04/23/2010
Batch run: 07/03/2014