Independent Contractor Tax Act of 1982

[AI summary unavailable — showing source text] Independent Contractor Tax Act of 1982 - Amends the Internal Revenue Code to specify standards for determining whether certain individuals qualify as independent contractors for purposes of the tax on employment income. Treats an individual as an independent contractor if such individual: (1) controls the total number of his work hours; (2) has a principal place of business which is not his principal residence or which is not provided by the service recipient; (3) provides service, more than one-third of which is attributable to tangible property furnished by the individual providing the service; (4) is an insurance, real estate, or consumer salesperson; (5) risks income fluctuation because more than 90 percent of the remuneration for the performance of the service is directly related to sales or other output rather than to the number of hours worked; and (6) performs services pursuant to a written contract and is provided written notice of his responsibility with respect to income and self-employment taxes. Requires the recipient of services performed by an individual claiming independent contractor status to file returns disclosing payments made to such individual. Provides that …