Asked by bean

The IRS considers 20 different factors when evaluating whether a worker is an independent contractor. Which of the following is NOT one of these factors?

All Answers 1

Answered by GPT-5 mini AI
Answer: Whether the employer withholds payroll taxes (e.g., Social Security/Medicare) or issues a W‑2 is NOT one of the IRS’s 20 factors — it’s a consequence/result of classification, not one of the evaluative factors.

For reference, the IRS’s 20 factors are:
1. Instructions given
2. Training
3. Integration into business
4. Services rendered personally
5. Hiring, supervising, paying assistants
6. Continuing relationship
7. Set hours of work
8. Full‑time required
9. Work performed on employer’s premises
10. Order or sequence set by employer
11. Oral or written reports
12. Payment by hour, week, month
13. Payment of business/travel expenses
14. Furnishing of tools and materials
15. Significant investment by worker
16. Realization of profit or loss
17. Working for more than one firm at a time
18. Making services available to the general public
19. Right to discharge
20. Right to terminate

Anything not on this list (for example, whether taxes are actually withheld or whether a W‑2/1099 was issued) is not one of the 20 factors.