For most of us, work is work. We put in the same amount of effort whether we work for a company as an employee or are self-employed. (That point is arguable, of course, but just agree with me for the sake of argument). While the work itself may be created equal, however, the tax consequences arising from them are not. Self-employed individuals may be entitled to a greater range of deductions, but they also might very well be responsible for paying additional taxes. Furthermore, we know employees can receive a lot of valuable perks from their employers, and that these perks present specific tax consequences as well. In light of this news, it makes sense to start with the fundamental question: How do we tell whether someone is an employee or whether he or she is self-employed for purposes of the Code?