How do I know if the individuals providing services are employees or independent contractors? | Deciding who is an employee and who is an independent contractor is a decision that a business must make. It is not one that can be made just because it will avoid payroll taxes or because issuing a 1099 makes the administration of the business simpler. The consequences of assigning the wrong classification can be very costly. IRS guidelines for making a good decision are based on the following common law rules. Behavioral Control Factors
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