A 1099 form does not decide whether someone is a contractor
- Appears in
- Introduction
- Source (primary)
- https://www.irs.gov/taxtopics/tc762
- Source (secondary)
- https://www.dol.gov/agencies/whd/fact-sheets/13-flsa-employment-relationship
- Verified
- May 27, 2026
- Notes
IRS and DOL both look at the actual relationship, not the form label or contract label.