Internal Revenue Code: Federal tax regulations that define requirements for independent contractor classification and tax obligations
Fair Labor Standards Act (FLSA): Federal law providing guidelines for worker classification and distinguishing between employees and independent contractors
IRS 20-Factor Test: IRS framework used to determine whether a worker should be classified as an employee or independent contractor based on behavioral, financial, and relationship control factors
Revenue Act Section 530: Safe Harbor provisions that protect businesses from worker misclassification penalties if certain criteria are met
State Independent Contractor Tests: State-specific tests (such as California's ABC test) used to determine worker classification at the state level
State Labor Laws: State-specific regulations governing contractor relationships, rights, and obligations
State Tax Regulations: State-specific tax requirements and obligations for independent contractors
State Workers Compensation Laws: State requirements regarding workers compensation insurance for independent contractors
DOL Economic Reality Test: Department of Labor test examining the economic relationship between worker and employer to determine proper classification
Industry-Specific Regulations: Sector-specific requirements and professional licensing needs for independent contractors in particular industries
