Which scenario does not qualify as a statutory employee?

To understand why the scenario involving a dressmaker who supplies materials does not qualify as a statutory employee, it is important to look at the IRS criteria for statutory employees. Statutory employees are typically those who work in certain professions defined by the IRS and meet specific conditions regarding the relationship with their employer.

The first condition for being classified as a statutory employee is that the worker must be a licensed professional or involved in specific trades, such as drivers, life insurance salespeople, and salespeople who operate in certain capacities. These roles typically entail a level of independence and involve selling goods or services directly linked to their employer, where the employer has control over the work performed.

In the case of the dressmaker who supplies materials, the relationship does not align with the IRS definitions for statutory employees. A dressmaker who merely supplies materials is likely working more as an independent contractor rather than under the employer's authority in the same manner as those in the other scenarios. They are not selling goods directly for their employer but providing inputs that the employer may use to produce finished garments. This lack of direct sales involved in the role indicates that this scenario does not meet the requirements for statutory employee status.

The other scenarios involve roles that align with one of the IRS categories defined for