A Tax Brief
The Fractional Worker Tax Trap strips away marketing slogans and examines how federal and state tax law actually operates. The book analyzes the rapidly expanding use of so-called “fractional” workers through the lens of long-settled tax principles that elevate substance over labels. Through careful legal analysis, practical checklists, and direct, detailed discussion of statutory employee rules, federal common-law tests, and the ABC framework now applied by a majority of states, it exposes significant and costly tax traps that have thusfar escaped scrutiny. Written for tax professionals, business owners, and advisors who value clarity over novelty, this book is essential reading for anyone involved in the fractional-worker ecosystem, where a misclassification error can result in substantial additional taxes, penalties, interest, and the loss of otherwise available tax deductions.