Most people think of small builders and remodelers as general contractors who maintain crews of carpenters and only sub out special trades. Many firms, however, now subcontract major portions of their work. Often this includes tasks traditionally performed by employees, such as framing and finish carpentry. Some firms sub out even the job management to a construction management firm, which in turn manages the other subs. With the persistent and growing shortage of skilled labor, this reliance on "non-traditional" subs has spread from sophisticated companies to more conventional firms that also maintain a core crew. But in many cases, the legal and tax status of such subcontractor relationships is vague. Are Your Subs Legitimate? Consider a journeyman-level carpenter who first becomes a sub before
