Internal Revenue Code (IRC): Federal tax code that provides guidelines for proper classification of independent contractors versus employees, and related tax obligations
Fair Labor Standards Act (FLSA): Federal law that sets standards for employment relationships; must be consulted to ensure the relationship truly qualifies as independent contractor status
Civil Rights Act: Federal law governing non-discrimination provisions that should be incorporated into the agreement
Federal Immigration Laws: Requirements regarding I-9 verification and work authorization documentation
State Labor Codes: State-specific employment and labor regulations that may affect independent contractor relationships
State Independent Contractor Tests: State-specific criteria for determining independent contractor status (e.g., ABC test in California)
State Workers' Compensation Laws: State regulations regarding workers' compensation insurance requirements for independent contractors
State Unemployment Insurance Laws: State-specific requirements regarding unemployment insurance coverage for independent contractors
State Non-Compete Laws: State-specific regulations governing the enforceability of non-compete and confidentiality provisions
IRS Form 1099 Requirements: Federal tax reporting requirements for payments made to independent contractors
Self-Employment Tax Obligations: Tax responsibilities specific to independent contractors, including quarterly estimated tax payments
State Tax Reporting: State-specific tax reporting requirements for independent contractor relationships
