You may consider a worker an independent contractor, but if you retain too much control over the worker, the IRS or federal government may consider the worker an employee and require you to pay back taxes or fines. The more instructions the employer gives, the more likely it is the worker is an employee. What training the employer gives the worker. Independent contractors generally do not receive training from an employer. The extent to which the worker has business expenses that have not been reimbursed.
Independent contractors are more likely to have unreimbursed expenses.
The extent of the worker's investment in the worker's own business. Independent contractors typically invest more in the facilities they use to perform services. The extent to which the worker makes services available to the relevant market. Independent contractors are more likely to make their services available to others in the relevant market. How the business pays the worker.