The IRS has expanded the definition of “full-time insurance salesman.” Under the tax code, a full-time life insurance salesman is a statutory employee. Thus, commissions attributable to insurance contracts sold by full-time life insurance salesmen are “wages” subject to FICA taxes when paid. However, statutory employees can deduct business expenses on Schedule C, like independent contractors. In response to a request from a taxpayer, the IRS has now expanded the definition of “full-time insurance salesman” to include workers who sell accident and health insurance. Historically, it covered those selling life insurance and annuity contracts. (Information Letter 2019-0023)