Resources

Resources Regarding RBTs as Independent Contractors

BACB November 2018 Newsletter https://www.bacb.com/wp-content/uploads/BACB_November2018_Newsletter.pdf

The California Association for Behavior Analysis (May 2018) interpretation of this issue https://mailchi.mp/calaba/so-much-news?e=3ca0f2d2a0

Taxpayer Assistance Center Office Locator If an RBT has concerns regarding their classification as an independent contractor, they may wish to contact their local Taxpayer Assistance Center Office. Use your zip code to locate the closest Taxpayer Assistance Center. https://apps.irs.gov/app/officeLocator/index.jsp

Local Wage and Hour Division Office

If an RBT has concerns regarding their classification as an independent contractor, they may wish to contact their local Wage and Hour Division office. Find your local office, by state, using this link: https://www.dol.gov/whd/local/index.htm

Understanding Employee vs. Contractor Designation

Information from the IRS regarding small business owners having a critical understanding between an employee and an independent contractor. For federal employment tax purposes, a business must examine the relationship between it and the worker. https://www.irs.gov/newsroom/understanding-employee-vs-contractor-designation?fbclid=IwAR0aLYOE7DFzI9Vm76Wz38J0F5kIUgqHHx5zFInsCEthC9gcZHJ7XdMLWw4

Independent Contractor (Self-Employed) or Employee?

Information and resources from the IRS to assist individual and businesses in understanding the differences between Independent Contractors and Employees. https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee

Small Business and Self-Employed Tax Center

“Resources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.” https://www.irs.gov/businesses/small-businesses-self-employed

Voluntary Classification Settlement Program (VCSP)

A voluntary program through the IRS providing an opportunity for employers to reclassify their workers as employees for employment tax purposes for future tax periods that may provide partial relief from federal employment taxes. To participate in this voluntary program, the taxpayer must meet certain eligibility requirements and apply to participate in the VCSP by filing Form 8952, Application for Voluntary Classification Settlement Program, and enter into a closing agreement with the IRS. https://www.irs.gov/businesses/small-businesses-self-employed/voluntary-classification-settlement-program

Form 8919, Uncollected Social Security and Medicare Tax on Wages

IRS provided form to assist individual in determining and reporting their share of the uncollected social security and Medicare taxes due on wages if the individual was, by definition, an employee but were improperly classified as an independent contractor by their employer. https://www.irs.gov/forms-pubs/about-form-8919

Practice-Related Ethics Publications Since 2000

Bailey, J. S., & Burch, M. R. (2005, 2011, 2016). Ethics for behavior analysts. New York: Routledge.

Broadhead, M. T., & Higbee, T. S. (2012). Teaching and maintaining ethical behavior in a professional organization. Behavior Analysis in Practice, 5(2),
82-88. doi:10.1007/BF03391827
Link: https://link.springer.com/article/10.1007%2FBF03391827
Broadhead, M. T. (2015). Maintaining professional relationships in an interdisciplinary setting: Strategies for navigating nonbehavioral treatment recommendations for individuals with autism. Behavior Analysis in Practice, 8, 70-78. doi: 10.1007/s40617-015-0042-7
Link: https://link.springer.com/article/10.1007%2Fs40617-015-0042-7
Hastings, R., & Noone, S. (2005). Self-injurious behavior and functional analysis: Ethics and evidence. Education and Training in Developmental Disabilities, 40, 335-342.
Link: https://www.jstor.org/stable/23879950?seq=1#page_scan_tab_contents
Hemingway, M. (2003). Do no harm—An ethical dilemma and one possible way out. The Behavior Analyst Today, 4(2), 151-153. doi: 10.1037/h0100115
Link: http://psycnet.apa.org/record/2014-44575-006
Quigley, S. P., Blevins, P. R., Cox, D. J., Brodhead, M. T., & Kim, S. Y. (2017). An evaluation of explicit ethical statements in telehealth research with individuals with autism spectrum disorder. Behavior Analysis: Research and Practice. doi:10.1037/bar0000094
Link: http://psycnet.apa.org/record/2017-56960-001
Pollard, J. S., Karimi, K. A., & Ficcaglia, M. B. (2017). Ethical considerations in the design and implementation of a telehealth service delivery model. Behavior Analysis: Research and Practice, 17, 298-311. doi: 10.1037/bar0000053
Link: http://psycnet.apa.org/record/2017-51612-002
Romani, P. W., & Schieltz, K. M. (2017). Ethical considerations when delivering behavior analytic services for problem behavior via telehealth. Behavior Analysis: Research and Practice, 17, 312-324. doi:10.1037/bar000074
Link: http://psycnet.apa.org/record/2017-51612-003
Schreck, K. A., & Miller, V. A. (2010). How to behave ethically in a world of fads. Behavioral Interventions, 25, 307-324. doi:10.1002/bin. 305
Link: https://onlinelibrary.wiley.com/doi/10.1002/bin.305
Sellers, T. P., Alai-Rosales, S., & MacDonald, R. P. F. (2016). Taking full responsibility: The ethics of supervision in behavior analytic practice. Behavior Analysis in Practice, 9, 299–308. doi:10.1007/s40617-016-0144-x
Link: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5118259/
Wiskirchen, R. R., Deochand, N., & Peterson, S. M. (2017). Functional analysis: A need for clinical decision support tools to weigh risks and benefits. Behavior Analysis: Research and Practice, 17, 325-333. doi:10.1037/bar0000088
Link: http://psycnet.apa.org/record/2017-51612-004