What Are Personal Services?
According to the IRS, personal services include any activity performed in the fields of:
- Accounting;
- Actuarial science;
- Architecture;
- Consulting;
- Engineering;
- Health (including veterinary services);
- Law; and
- Performing arts
Essentially, personal services are intangible. When you buy a stack of books from a bookstore, these are tangible items and not personal services. However, if you pay a bookstore clerk to compile a list of must-read novels, the clerk is acting as a consultant providing a personal service.
Related Documents
Legal Services Contract – For those needing a retainer agreement for services provided by an attorney/lawyer.
Consulting Contract – For agreements between a client and a consultant providing advice and knowledge.