Practice owners and clinicians who are joining practices often are faced with this question. A wrong decision can be both costly and stressful when the IRS gets involved. It is very important to make sure you proceed with the facts and not just make a guess based on whether the position is full-time or part-time and whether benefits are paid or not. The IRS does not generally seem to base their determination on these factors. Click here for more information about how to make this important practice decision.