The following 48 questions represent the factual issues in determining
whether an individual is an independent contractor or whether the individual is
an employee. A YES answer indicates independent contractor and a NO
answer indicates Employee. The more answers that indicate employee the
more likely that an individual will be classified an employee.

Does the worker and NOT the employer control the means and methods of how
the work is done?

Does the payer/firm suggest but NOT order how the work is done?

No party has the right to terminate the relationship at will?

Is the payer worker in a distinct occupation, trade or business?

Does the worker hold his/her services out to the general public?

Does the worker have the required licenses, permits, certificates, etc. to
engage

in his/her work?

Is the worker does business as a corporation?

Does the worker use a fictitious or assumed business name?

Does the worker have an FEIN?

Is the work performed under the worker's firm name?

Does the firm NOT provide for free training to the worker?

Does the worker perform the task without supervision from the firm?

Is the worker engaged in an activity requiring extensive skill, education or
expertise?

Is routine or schedule established only by the worker?

Are regular reports from the workers not required?

Does the payee worker provide invoices to the firm?

Is the worker allowed to delegate or assign the work to others?

Does the worker hire helpers from time to time?

Does the worker provide his/her own instrumentalities or tools?

Does the worker have a significant monetary or capital investment in the
enterprise?

Is the worker's enterprise of sufficient substance that it can be sold?

Is the worker represented to others as a non-employee of the firm?

Does the worker advertise his services?

Does the worker own or rent office space away from home?

Is the job of relatively short duration?

Is the worker NOT paid by unit of time?

Does the firm NOT provide bonuses to the worker?

Does the worker carry his/her own insurance?

Are taxes NOT deducted or withheld from the worker's check?

Is the worker not guaranteed minimum compensation?

Does the firm NOT obtain bonds for the worker?

Is the work in question customarily performed by non-employees?

Does the worker work less than "full time" for the firm?

Does the worker NOT get drawing accounts or advances

Does the worker NOT get fringe benefits?

Is the worker NOT bound by anti-competition clauses in its contract?

Is the payer NOT in business (i.e. homeowner hires gardener)?

Does the worker have multiple sources of income from the activity in
question?

Does the worker have a risk of loss?

Is the worker engaged in an activity that is NOT in the regular business of the
employer?

If salesperson, does the worker pay for or obtain his/her own leads?

If salesperson, does the worker have the right to vary or adjust the sales price?

Does the worker have the option NOT to attend firm meetings?

Does the worker collect his/her fees directly from the customer or client?

Does the firm issue a form 1099 to the worker?

Does the firm NOT obtain the INS Form I-9 from the worker?

Do the parties believe they are creating an independent contractor
relationship?

Does the worker provide his/her own uniform or attire?