http://search.irs.go...elds=-archive:1
Read thru IRS topics.
If you have any control over when and how, or provide any training for the job, than typically the person is an employee.
Also remember people now have a recourse against an employer, who misclassifies them as an independent contractor. The you would have to go back and pay the employers half of the employees social security and Medicare taxes.
2 base questions to ask yourself if the person is an independent contractor.
1. Are they intending to start their own business?
2. Do they have the opportunity to make a profit and loss.
In my experience, most do not qualify as IC's in our business.
People who do are typically others who already have their own business going, ie, clowns, face painters, entertainers, basically anyone you might sub contract a service from.