| What IRS code section clearly defines a "Statutory Worker"?
The IRC Sec. 3121(d)(3) clearly defines "Statutory Employee" as being one of the following;
1. Drivers who distribute beverages (other than milk) or meat, vegetables, fruits, or bakery products, or who pick up and deliver laundry or dry cleaning (if the driver is your agent or paid on commission);
2. Life insurance sales agents working full-time, primarily selling life insurance and/or annuity contracts, primarily for one company;
3. Home workers who work on materials or goods furnished by the employer to the employer’s specifications;
4. Traveling sales agents working full-time and selling to wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments.
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