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The Independent Contractor 1099 Status Test
1. Do you instruct the person as to when, where and
how work is performed?
2. Do you train the person to perform services in a
particular way?
3. Are the person’s services vital to company
operations?
4. Is the person required to perform the work
personally?
5. Is the person prohibited from hiring, supervising
and paying assistants?
6. Does the person perform regular and continuous
services for you?
7. Do you set the hours of work for the person?
8. Does the person provide services on a substantially
full-time basis to your company?
9. Is the work performed on your premises?
10. Do you control the sequence or the order of the
work performed?
11. Do you require the person to submit regular oral or
written reports?
12. Do you pay the person by the hour, week or month?
13. Do you pay the person’s travel and business
expenses?
14. Do you furnish tools or equipment for the person?
15. Does the person lack a “significant investment” in
facilities, tools or equipment?
16. Can the person realize a profit or loss from his/her
service to your company?
17. Is your company the sole or major source of
income for the person?
18. Does the person not make services available to the
general public?
19. Do you have the right to discharge the person at
will?
20. Can the person terminate the relationship without
liability?
Return to the Employer Resource Center.
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