Ethics Resources for Behavior Analysts
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. (2021). The RBT® Ethics Code: Mastering the BACB Ethics Code for Registered Behavior Technicians New York: Routledge, Inc.
Bailey, J.S. & Burch, M.R. (2019). Analyzing Ethics Questions from Behavior Analysts: A Student Workbook. New York: Routledge, Inc.
BHCOE Compliance Concern Form