However, You can NOT be an independent contractor on a TN visa. The rules for TN's are that you CAN NOT be self employed. I started out with this opinion and was convinced that it was not improper to consider someone working one or two days a month as an independent contractor but I was still adamant that a full time employee had to be an employee and have tax Medicare and social security deducted.

Remember that if you are a single person working as an independent contractor in the US "YOU" are responsible for the Fed, state and both halves of the Social Security payment.

And do not feel bad about the Social Security, Provided you make over $5,000 in two calendar years, you will qualify for a Social Security pension sometime in the future.

If you want to give the company accountants something to think about, the following is an excerpt from Gary Gauvin's article in a Legal journal./

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As mentioned above at § 10.02 and according to INA regulations.[1] TN visa professionals may not be self-employed. The regulations for INA § 216 specify that "a professional will be deemed to be self-employed if he or she will be rendering services to a corporation or entity of which the shareholder is the sole or controlling shareholder or owner". INS has, in the past, stated otherwise in a letter by saying that "the Canadian citizen would be eligible to apply for admission as a TN non immigrant no matter what his or her ownership is in the Canadian company" that provides services to a U.S. company.[2] The more recent guidance issued March 16, 2005 in USCIS Employer Information Bulletin 11 aligns their position with the regulations. It states that “under a TN classification, an alien is not permitted to come to the United States to engage in self-employment in the United States, nor to render services to a corporation or other entity in which he/she is a controlling owner or shareholder”. This is regardless of the how the individual contracts for services outside the U.S. which could be as self-employed or through a foreign owned corporation. Care should be taken in advising U.S. employers of their payroll withholding responsibilities for TN visa employees. They are employees under the tax code and must be issued a W-2. Issuing a 1099-MISC (required to be given to independent contractors) and failing to withhold is not an option. Making payment to a foreign corporation for the employee’s services would still require that a W-2 be issued in the individuals name since the payments would constitute constructive receipt of wages.