What are the IRS “Categories of Evidence”?
The twenty common law factors were established 40 to 55 years ago. In an effort to reduce the ambiguity associated with the determination of the status of independent contractors in today’s job market, the IRS has analyzed the twenty common law factors, and has come up with what they believe to be a better method to use in making employment determinations. The factors they are currently using are as follows: 1. BEHAVIORAL CONTROLS – These factors illustrate whether the independent contractor has a right to direct or control how the work is performed.
