> And tax office might be very interested Why would they care at all? If he's full-time on both, then he's having the taxes deducted from his wages. In fact,

> And tax office might be very interested Why would they care at all? If he's full-time on both, then he's having the taxes deducted from his wages. In fact, he'll get a refund at the end of the year because he's overpaying FICA (6% up to $110k on both jobs, when his maximum contribution should just be 6% up to $110k (not exact numbers)). If he's a contractor, then he has to pay estimated taxes on both jobs, just like someone would with 1 job. In either case, as long as he does proper accounting like anyone with 1 job would need to, he'll be fine in the IRS's eyes.