Internal Revenue Code: Federal tax code requirements, particularly Section 1099 regulations for independent contractor payments and reporting
Fair Labor Standards Act: Federal law governing worker classification and labor standards to ensure proper categorization of self-employed status
IRS 20-Factor Test: IRS guidelines providing 20 criteria to determine whether a worker should be classified as an employee or independent contractor
ABC Test: State-level test used in some jurisdictions to determine worker classification based on three factors: Autonomy, Business nature, and Control
Economic Reality Test: Federal test examining the economic relationship between worker and employer to determine employment status
State Labor Codes: State-specific regulations governing labor relationships and independent contractor classifications
State Tax Requirements: State-specific tax obligations and reporting requirements for self-employed workers
Form W-9 Requirements: IRS form requirements for collecting taxpayer information from independent contractors
Business License Requirements: Local and state requirements for business licensing and permits for self-employed workers
Insurance Requirements: Liability and other insurance requirements for independent contractors, which may vary by state and industry
Small Business Job Protection Act: Federal legislation affecting classification and treatment of independent contractors
Professional Certification Requirements: Industry-specific professional certifications and licenses required for self-employed workers
