The IRS has some guidelines on what determines contractor or employee status. Should anyone have questions about it, they should check the IRS web site. There are several checkpoints, including does the "employer" dictate where is work done and what are the work hours and whose equipment is used.



>Works for hire belong to the client. Prior to my exile here, I gave a small disertation on how the default rules work for software ownership and how you can change the default rules by way of contract. The first part of the analysis is to determine whether you are a contractor or an employee. This is a fact-intensive analysis. And just becuase you are a 1099 - you could still be considered and employee. And just because you are a W-2 - if what you did was not part of your regular work - if you did it on your own time - and did not use the employers resources, you will likely own the work. There is a bunch more that goes into it - but those are the basics.
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>It depends on your employment agreement. If you are an employee, the code belongs to the employer. If it is a "work for hire", the code belongs to you.
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