Al performs services for Jan. Regarding this arrangement, use the legend provided to classify each statement.

Legend

a) Indicates employee status.

b) Indicates independent contractor status.

__ The services are performed at Jan's premises

__ Al does work for other parties

__ Jan determines when the services are to be performed

__ Al has no unreimbursed expenses

__ Al was trained by Jan

__ Al uses Jan's Helpers

__ Al charges is by the hour for his work

__ Al files a Schedule C with his form 1040

__ Al files a Schedule SE with his Form 1040

__ Al uses his own tools