Internal Revenue Code (IRC): Federal tax law governing independent contractor classification and Form 1099 requirements for tax reporting purposes
Fair Labor Standards Act (FLSA): Federal law establishing wage, hour, and overtime standards, though primarily applicable to employees, important for proper contractor classification
Immigration Reform and Control Act (IRCA): Federal law requiring verification of work authorization status for all workers, including independent contractors
Civil Rights Act of 1964 (Title VII): Federal anti-discrimination law that may apply to independent contractors in certain circumstances
Americans with Disabilities Act (ADA): Federal law prohibiting discrimination against individuals with disabilities, which may extend to independent contractors
Age Discrimination in Employment Act (ADEA): Federal law protecting against age discrimination, relevant for contractor selection and treatment
IRS Classification Guidelines: Federal guidelines establishing tests and criteria for determining whether a worker is properly classified as an independent contractor
ABC Test: State-specific test (notably used in California) for determining worker classification status based on three key factors
State Labor Codes: State-specific laws governing employment relationships and contractor classifications
Workers' Compensation Laws: State-specific requirements for insurance coverage and workplace injury protection
Non-Compete Regulations: State-specific rules governing the enforceability and scope of non-compete agreements for independent contractors
Copyright Act: Federal law governing intellectual property rights and ownership of works created during the contract period
Trade Secret Laws: Federal and state laws protecting confidential business information and trade secrets
State Privacy Laws: State-specific requirements for handling and protecting personal and business information
State Contract Law: General principles governing contract formation, enforcement, and interpretation in the relevant state
Statute of Frauds: Legal requirement that certain contracts must be in writing to be enforceable
Insurance Requirements: State and industry-specific requirements for professional liability, general liability, and other insurance coverage
Tax Reporting Requirements: Federal and state obligations for reporting payments to independent contractors and handling tax withholding
