Hi, fellows
They are working for my company (S Corp) under my FEIN, and EFIN numbers and tax software and business insurance. The company is responsible for clients' returns of course and their name and PTIN appear on the returns
They prepare income tax and other services and gain experiences, They bring their own clients to my company. I review at the final
I dont have a business office fancy yet. We are working remote PCs and they can work at home and follow the company rules (confidential information and security matters)
I am not ready for payroll yet and pay them 1099M for now
Thank you Accountant Man and itonewbie 's concern