{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/topic-graph/us/worker-classification","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/topic-graph/us/worker-classification)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-03","fingerprint":"ewai:us:dec85d","proof":"sha256:96ff821527b5aa6e4b78c8fed3ae8b590ace5aeb086e994c21e9af195996097b","jurisdiction":"us","lang":"en"},"brand_source":"Source: NovaCopilot","id":"topic:us:worker-classification","object_type":"topic","schema_version":"1","jurisdiction":"us","title_en":"Worker classification for tax","short_answer_en":"For tax, a worker is an employee if you control what they do and how they do it; the IRS looks at behavioral, financial and relationship facts.","law":{"title":"Internal Revenue Code, 26 U.S.C. 3121(d), 3509; IRS common-law rules","source_url":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3121"},"chain":{"elements":[{"id":"topic:us:worker-classification#element-1","label":"Behavioral control"},{"id":"topic:us:worker-classification#element-2","label":"Financial control"},{"id":"topic:us:worker-classification#element-3","label":"Type of relationship"}],"obligations":[{"id":"topic:us:worker-classification#obligation-1","duty":"Classify each worker under the common-law control test","cite":"26 U.S.C. 3121(d)(2)"},{"id":"topic:us:worker-classification#obligation-2","duty":"Withhold income and FICA tax and issue Form W-2 to employees","cite":"26 U.S.C. 3102, 3402, 6051"},{"id":"topic:us:worker-classification#obligation-3","duty":"Issue Form 1099-NEC to contractors paid $600 or more","cite":"26 U.S.C. 6041A"}],"sanction":{"id":"topic:us:worker-classification#sanction-1","text":"Liability for unpaid employment taxes at reduced or full rates, plus penalties and interest.","cite":"26 U.S.C. 3509, 6656"},"compliance":["Control test documented","W-2 or 1099 decided per worker","Form SS-8 for unclear cases","State test checked (ABC test in some states)"]},"next_questions":[{"id":"topic:us:worker-classification#q:is-this-person-a-contractor-for-tax","question_en":"Is this person a contractor for tax purposes?","answer_en":"Only if you control the result, not the method, and they bear their own costs and risk. 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