Because the question has such ramifications, the IRS has published a number of comprehensive rulings. The IRS also recognizes control as the most important factor determining whether the employment relationship exists. An employee is one who is subject to the will and control of the employer not only as to what shall be done but also as to how it shall be done. According to the IRS' most recent ruling, it has identified 20 factors to indicate whether suffi cient control is present to establish an employee-employer relationship. A person is required to comply with another person's instructions about when, where and how he or she is to work.
Training is provided.
Integration of the worker's services into the business operations of the person for whom services are performed. A requirement that the services must be rendered personally by the worker. The person for whom the services are performed has the right to hire, supervise and pay assistants. A continuing relationship. The person for whom the services are performed has the right to set hours.