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Article Date:
February 2010

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What is a 1099 Independent Contractor?

The 1099 independent contractor is self-employed for tax purposes. Thus, businesses with workers who qualify as 1099 independent contractors save money on payroll taxes and employee fringe benefits.


Outside of the tax law’s special classification of real estate agents and direct sellers as independent contractors,1 employers wishing to classify workers as independent contractors must pass facts and circumstances tests under the common law rules.


KM Systems, Inc., (KM Systems) makes for a well informed case study on classifying workers as independent contractors. 2 There are four parts to this case study:



The IRS audit


The court’s summary judgment under Section 530—a safe harbor for employers with independent ... Log in to view full article.

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