-Right.
第二个:这个consultant position 不在payroll 上,公司会按时间pay支票(他们不付payroll tax),这样也没问题吗?
-The company will send your friend's Form 1099 (similar to W-2), then your friend will pay the tax when he/she files tax return. The employer will report the income to IRS, so your friend can not ignore the tax.
第三个:这个H1B,是现公司sponsor的,几个月后会并入另一个公司,那时如果接着做consultant,需要收购公司申请新的part time H1B 吗?
-Do nothing. As long as the part-time H-1 is approved, combination of the company does not affect the H-1 validity.
再次感谢您!