I am opening a new business. Only companies or individuals who have hired someone as an employee must register with this department. Q. I am a sole proprietor, and my wife works for me.
Wives working for their husbands or husbands working for their wives are exempt under the law.
Q. I hire only independent contractors for my business. To be an independent contractor the person must be free from your direction and control, the service performed by the person is not in the usual course of your business, and the individual is customarily engaged in their own business. If the person does not meet all three of the above, they are employees. Q. I received a penalty for filing my tax return late. The law does not grant the department discretionary power to waive penalties, so the penalty must stand.