[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302942-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-302942-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","the-1099-independent-contractor-requirements","THE 1099 INDEPENDENT CONTRACTOR REQUIREMENTS","","The document outlines the federal tax framework for determining whether workers qualify as independent contractors under the “1099” rules, focusing on core definitions and tax consequences. It explains how control over results versus control over methods affects classification, describes self-employment tax exposure for independent contractors, and contrasts that with employee status where earnings are generally not subject to self-employment tax. It further covers employee classification factors, federal and state income tax withholding, business expense deductions, and related employment taxes, including unemployment tax and workers’ compensation.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/the-1099-independent-contractor-requirements/302942/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/the-1099-independent-contractor-requirements/302942.png","ImageObject",442,249,{"name":42,"@type":43},"Graffin","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",6,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What determines whether someone is an independent contractor under the IRS definition?","Question",{"text":63,"@type":64},"An individual is generally an independent contractor if the payer controls or directs only the result of the work, not what will be done and how it will be done. The classification depends on the facts in each case.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Are earnings for independent contractors subject to self-employment tax?",{"text":68,"@type":64},"Yes. If you are an independent contractor, you are self-employed and your earnings are subject to Self-Employment Tax.",{"name":70,"@type":61,"acceptedAnswer":71},"If an employer-employee relationship exists, what tax treatment generally applies?",{"text":72,"@type":64},"When an employer-employee relationship exists, the person is not an independent contractor and earnings are generally not subject to Self-Employment Tax. Employee earnings may be subject to FICA and income tax withholding.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},302942,1790123017,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,114,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},17,"Forms",40,"forms",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":116,"slug":117},18,30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":115,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":136,"language":137,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":12,"update_tm":141,"read_time":30},3573418547284,"https://eur-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","JOHN B. GOLDHAMER, MBA, J.D. Equivalent  \nGlen Allen, Virginia  \n[www.LinkedIn.com/in/JohnGoldhamer](www.LinkedIn.com/in/JohnGoldhamer)[ ](www.LinkedIn.com/in/JohnGoldhamer)[www.JohnGoldhamer.com](www.JohnGoldhamer.com)  \nI can Hammer out any Problem!  \nJohn B. Goldhamer is an “Authored Tax Law Expert” with Education and Experience in all Business Disciplines , including J.D. Equivalent Legal Education, Finance, Marketing, MBA, Accounting, and Information Systems.  \nJohn’s Free Position Papers are Educational, Entertaining, and Empowering that provide definitions, procedures, website links for cross reference, and a Table of Contents for easy review.  \nTHE 1099 INDEPENDENT CONTRACTOR REQUIREMENTS  \nTABLE OF CONTENTS  \nDefinitions ………………………………………………………………………………………………………2  \nIndependent Contractor or Jobber (Federal Form 1099-MISC)………………………………………….. 2  \nSelf-Employment Tax …………………………………………………………………………………………. 3  \nFederal and State Individual Income Tax Withholding ……………………………………………………3  \nBusiness Expense Deductions ………………………………………………………………………………4  \nUnemployment Tax ……………………………………………………………………………………………4  \nWorkers' Compensation ………………………………………………………………………………………4  \nEmployee or Independent Contractor?……………………………………………………………………... 5  \nIRS 20 Factors for Employee Classification Revenue Ruling 87-41: The Twenty Factors ……………6  \nVirginia Tax Facts ……………………………………………………………………………………………... 7  \nDefinitions  \nIndependent Contractor – The IRS defines it as, People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. However, whether these people are independent contractors or employees depends on the facts in each case. The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax.  \nIf you are an independent contractor, you are self-employed. To find out what your tax obligations are, visit [the Self-Employed Tax Center.](the Self-Employed Tax Center. www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center)[ ](the Self-Employed Tax Center. www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center)[www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center](the Self-Employed Tax Center. www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center)  \nYou are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done) . This applies even if you are given freedom of action. What matters is that the employer has the legal right to control the details of how the services are performed.  \nIf an employer-employee relationship exists (regardless of what the relationship is called), you are not an independent contractor and your earnings are generally not subject to Self-Employment Tax.  \nHowever, your earnings as an employee may be subject to FICA (Social Security tax and Medicare) and [income tax withholding.](income tax withholding. www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined)[ ](income tax withholding. www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined)[www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined](income tax withholding. www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined)  \n[Employee](Employee) (Common-Law Employee) -Under common-law rules, anyone who performs services for you is your employee if you can control what will be done and how it wil","cbCaidWrotYB5CSI","https://ap.wps.com/l/cbCaidWrotYB5CSI","pdf",331163,7,"English","# TABLE OF CONTENTS\n## Definitions\n## Independent Contractor or Jobber (Federal Form 1099-MISC)\n## Self-Employment Tax\n## Federal and State Individual Income Tax Withholding\n## Business Expense Deductions\n## Unemployment Tax\n## Workers' Compensation\n## Employee or Independent Contractor?\n## IRS 20 Factors for Employee Classification Revenue Ruling 87-41: The Twenty Factors\n## Virginia Tax Facts","[{\"question\":\"What determines whether someone is an independent contractor under the IRS definition?\",\"answer\":\"An individual is generally an independent contractor if the payer controls or directs only the result of the work, not what will be done and how it will be done. The classification depends on the facts in each case.\"},{\"question\":\"Are earnings for independent contractors subject to self-employment tax?\",\"answer\":\"Yes. If you are an independent contractor, you are self-employed and your earnings are subject to Self-Employment Tax.\"},{\"question\":\"If an employer-employee relationship exists, what tax treatment generally applies?\",\"answer\":\"When an employer-employee relationship exists, the person is not an independent contractor and earnings are generally not subject to Self-Employment Tax. Employee earnings may be subject to FICA and income tax withholding.\"}]","THE 1099 INDEPENDENT CONTRACTOR REQUIREMENTS | PDF",1789798712]