The following is the test the Internal Revenue Service has used for years in determining whether a worker is an employee or an independent contractor. This test is based on various “common law" (non-statutory) considerations and many courts have used all or some of the listed factors to establish their own "right- to-control" test. Under a new approach to worker classification announced by the IRS in 1996, the 20-factor test is considered an  "analytical tool" rather than the sole test to be applied. 

1. Instructions. An employee is usually required to comply with the […]

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