Technically no. Many internships are advertised as just that, internships. However, once a candidate accepts the position, he or she may be given an independent contractor agreement, as opposed to an intern agreement. According to the Internal Revenue Service (IRS), an independent contractor is someone who is self-employed and whose services are not controlled by the payer. Self-employed means that for purposes of taxation, you are subject to self-employment tax and income tax. Control of services relates to who determines what will be done and how it will be done. If you direct or control day-to-day tasks or assignments and how those tasks or assignments are completed, you have control for purposes of worker classification.  An intern, on the other hand, is not subject to self-employment tax, and generally is assigned tasks by the employer with specific instructions on how it should be completed. Here, there is more guidance and training involved, which is distinctly different from the role of independent contractor.  To learn more about independent contractors, please visit our Independent Contractors page.