IRS contractor test-IRS Publication 15-A (Employer’s Supplemental Tax Guide) covers the IRS test for determining whether an individual is considered an employee under common law rules.

W-9 form-This form should be provided to independent contractors so that they can provide you with their Social Security Number or business tax identification number.

Independent Contractor or Employee?-Provided by the Internal Revenue Service, this handout can be used to determine an employee’s status as an independent contractor or an employee.

Form SS-8: Employee Status Determination-Provided by the IRS, this form is used to determine of worker status (employee vs. independent contractor) for purposes of federal employment taxes.