RE: Re: Owner as author?

Just to add to the possibilities, I came across this on the Web site of the Florida Dept. of Revenue. I imagine most states would have the same regulation. In other words, if the author/owner's company is incorporated, he is an employee and therefore his document is a work for hire:

Officers of a Corporation - Any officer of a corporation performing services for the corporation is an employee of the corporation during tenure of office, regardless of whether compensation for such services is received. Compensation, other than dividends upon shares of stock and board of director fees, shall be presumed to be payment for services performed.

• Mike Bradley www.techpubs.com