Employee or Contractor? IRS Guidelines

Here are the IRS guidelines used to determine whether or not an independent contractor truly is an:

Workers are generally considered employees if they:
Must comply with the employer's instructions about work.
Receive training from or at the direction of the employer.
Provide services that are integrated into the business.
Are aided by assistants who are hired, supervised and paid by the employer.
Have a continuing working relationship with the employer.
Must follow set hours of work.
Work full time for an employer.
Do their work on the employer's premises.
Must do their work in a sequence set by the employer.
Must submit regular reports to the employer.
Receive payments of regular amounts at set intervals.
Receive payments for business or traveling expenses.
Rely on the employer to furnish tools and materials.
Lack a major investment in the facilities or equipment used to perform the services.
Cannot make a profit or suffer a loss from their service.
Work for one employer at a time.
Do not offer their services to the general public.
Can be fired by the employer.
May quit work at any time without incurring liability.