<prompt> Human: Sorry if this is posted in the wrong subreddit. I am really confuse about the definition of self employment. My wife is a dental hygienists, that is contracted by the dentist she works for. My wife cannot have a business of her own because it is against the law for a dental hygienist to own a business in our state, which means she cannot be self employed, but provide a service only.The other thing is that to me she is an employee because she goes to the same office to work, they provide equipment for use, and the dentist tells her how to provide the service to a certain extent. She does not set her own hours, but can decide to not be there that day if she notifies them ahead of time. So again, this seems like an employee rather than a contractor.So with everything mentioned above; Does she need to pay self employment taxes?  <response>: I suggest she fills out a SS-8 form This form allows the IRS to determine as to whether her employer has improperly classified her as an independent contractor or not. 