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The US Copyright Office requires the identification of authors and copyright owners when registering a work. Authors are generally the creators of the work, but there are exceptions for Works Made for Hire. These include works created by employees as part of their job or as a result of a written agreement. In these cases, the employer or commissioning party is considered the author and copyright owner. Determining employee status can vary, with clear cases like bank tellers and less clear situations needing evaluation.