Is a "Contract Employee" the same as an "Independent Contractor"?

A Contract Employee and an Independent Contractor are about the same thing. Both allow the hiring company to avoid Employer FICA, SUI, Workers' Comp, and in some states Disability. Your LLC will need to pay you a salary that uses up most of the revenue from your client. That way you get your taxes paid as-you-go Anything left in the LLC at the end of the year after this and all other expense is taxed as ordinary income to you. Make all the expenses possible be the LLC's. Let it reimburse you for mileage to the client up to IRS limits. Let it buy all the supplies, client meals, etc. Be sure you have an LLC bank account separate from your personal account.