FREE ARITS 1099 VS. W-2 WORKER CHECKUP
Look at the real working relationship—not just the contract.
Answer questions about control, money, and the ongoing relationship. The result will show which facts lean toward employee or independent-contractor treatment.
No “magic” answer decides status
WORKER CLASSIFICATION CHECKUP
Facts leaning toward employee
Facts leaning toward contractor
Before deciding
- Review the right to control—not only day-to-day instructions.
- Document all facts used in the decision.
- Check Tennessee and every other applicable state's rules.
- Check whether special statutory-employee or statutory-nonemployee rules apply.
- Use Form SS‑8 when an official IRS determination is appropriate.
Why this matters
Misclassification can affect payroll taxes, withholding, wage reporting, benefits, penalties, and worker protections. Issuing Form 1099‑NEC does not make someone a contractor.
This educational checkup does not make a legal worker-status determination. Federal, state, wage-and-hour, unemployment, workers' compensation, benefit, and other rules apply. Business owners, household employers, and workers should use professional guidance before classifying a working relationship.