This taxpayer works in the nuclear power plant shut down industry. The jobs are full time but not permanent. The income is reported on a W2 with federal & state taxes withheld but no benefits. The employee receives a per diem in addition to wages. The current job location is in Arizona. The taxpayer is a NC resident.
The corporation says they do not have to offer health insurance due to the person being contract labor. Based on the above facts, is this correct?