The U.S. government has common law guidelines related to worker status, which affects whether or not you can be paid as an independent contractor a 1099 tax basis. For federal tax purposes, three common law guidelines help to determine whether a worker is an independent contractor or an employee: Behavioral Control, Financial Control, and the Type of Relationship of the parties.
Behavioral Control covers facts that show whether the business has a right to direct and control what work is accomplished and how the work is done, through instructions, training, or other means. If a client tells the worker when to work, where to work, and/or how to do the job, they are demonstrating behavioral control.
Financial Control covers facts that show whether the business has a right to direct or control the financial and business aspects of the worker's job. This includes:
Type of Relationship covers facts that show the type of relationship the parties had. This includes:
For more information from the IRS, see Publication 15-A, Employer's Supplemental Tax Guide, or Publication 1779, Independent Contractor or Employee.