1099 Risk Check | Free Contractor Classification Self-Assessment

1. Is the work part of your company’s usual course of business?

For example, a software company engaging a software engineer. This is Prong B of the ABC test, the most common failure point.

Yes Partly No

2. Who decides how, when, and where the work is done?

Set hours, required methods, manager sign-off on day-to-day work.

We do Shared The worker

3. Does the worker run an independently established business?

Their own entity, other clients, marketing, and insurance.

No Somewhat Yes, clearly

4. How is the worker paid?

Hourly or a fixed monthly amount A mix A fixed fee per deliverable

5. Who provides the equipment, systems, and workspace?

We do A mix The worker

6. How long has the engagement run, including extensions?

More than 12 months 6–12 months Less than 6 months

7. Does the worker work only, or almost only, for you?

Yes Mostly No

8. Is the worker integrated into your team?

Company email, team meetings, the org chart, managing your staff.

Yes Somewhat No

9. Where is the work performed?

Where the work is done, not where the worker lives.

CA, NJ, MA, or IL Another US state Outside the US

10. When was this classification last documented and reviewed by counsel?

Never, or not sure More than 12 months ago Within the last 12 months, dated

This tool gives general, indicative information about a single engagement. It is not a legal determination or legal advice. Classification depends on the full facts and on every law that applies, including federal, state, and non-US tests. Review specific engagements with qualified counsel.