Not if you own and occupy the house. State statutes allow the owners of real property to act as their own contractor. The exemption may only be used if you own and occupy the home. As an owner builder though, if you don?t complete all of the work yourselves, you must supervise the work, and hire licensed trade subcontractors (electric, plumbing, a/c, and roof) in accordance with state law. Any person working on your building who is not licensed must work under your direct supervision and you are required to deduct F.I.C.A. and withholding tax, and provide workers compensation insurance. You cannot act as your own contractor for rental property.

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