They’ve been dubbed the 1099ers for the tax forms used to report their income: freelancers, sole proprietors, contract workers. The population of workers who are not employees of a company is a growing part of the American workforce. The business services company MBO Partners found in a survey last year that there are 17.7 million independent workers in the U.S., up 10% from 2011.

The needs of those workers are likely to be very different from those of the average client, and planners need to know more about the variables that can affect independent workers in order to best advise them.

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