NOTE: This is not tax advice.
If this applies to you, you should really find a tax expert to explain all the implications to you.
A message was making its way around the DC SPJ Freelance group. It is an interesting issue for many journalists who are supplementing their income by teaching part time.
As tax time nears and I know some of you teach courses as adjuncts, I thought you might like to know that the IRS and Tax Court have determined that an adjunct professor was an employee, not an independent contractor, for purposes of his work for a college/university. This decision might or might not apply to your situation if you teach a course.
In the case the court decided, the school dictated the contents of the syllabus and the text to be used in the class, but I don't think that was the determining factor. I think the fact that the school dictated and the time and place of the class and handled all the details of registration, as well as providing online resources for teaching the class, was more important. However, your accountant may have a different take on it so be sure to ask him/her about this decision when you turn in your records.