1、 https:/crsreports.congress.gov August 11, 2021Tax Treatment of Gig Economy WorkersThe gig economy (or sharing economy) is a form of work relationship that has become popular in recent years. Gig economy workers earn income by providing on-demand work, with “gigs” often facilitated through digital p
2、latforms. This In Focus provides an overview of how gig economy workers are taxed and reviews recent legislative changes. What Is the Gig Economy? There are three parties to a gig economy transaction: the worker, a digital platform, and a consumer. Digital platforms, such as Uber, Airbnb, DoorDash,
3、and TaskRabbit, match workers with consumers and often process payments. Many platforms also set rates for work. Because the digital platforms act as intermediaries, workers and consumers often have less interaction with each other (in terms of advertising, contracting, payment processing, etc.) tha
4、n in other freelance business relationships. Participation in the gig economy is widespread. Although the major digital platforms are the best known, many gigs predate the internet and do not use digital platforms. For more on the gig economy and what it means for workers, see CRS Report R44365, Wha