The IRS has a 20-factor test that it uses to determine whether an employee is an independent contractor or an employee. Generally speaking, if the worker would be considered an employee under at least 10 of the factors, you should treat him or her as an employee.

If in doubt, look at IRS Form SS-8 (www.irs.gov/pub/irs-pdf/fss8.pdf), which is the form used by the IRS to determine individual status for purposes of income and employment taxes.

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