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//// Tax · Classification

Employee or Independent Contractor?

11-question IRS classification test with ABC test scoring. Find your misclassification risk level (Low / Medium / High) and get step-by-step guidance on what to do next.

401(k) Limit 2024$23,000
Roth IRA Limit$7,000
S&P 500 Avg Return~10%/yr

Misclassification risk

Low Risk

Likely IC · 0 of 11 employee signals

IRS Test

Likely IC

ABC Test

Passes

Behavioral Control0/4 employee signals

Does the company set or control your work schedule / hours?

No

Are you required to work at a specific company location?

No

Does the company provide your tools, equipment, or software?

No

Did the company train you on how to perform the work?

No
Financial Control0/3 employee signals

Does the company prohibit or discourage you from working for other clients?

No

Did the company set your rate (you did not negotiate it)?

No

Are you paid a flat rate with no ability to profit more or lose money?

No
Type of Relationship0/4 employee signals

Is there a written independent contractor agreement in place?

Yes

Does the company provide benefits (health insurance, PTO, retirement)?

No

Is the engagement ongoing with no defined end date?

No

Is your work integral to the company's core / regular business activity?

No

Behavioral

0/4

employee signals

Financial

0/3

employee signals

Relationship

0/4

employee signals

Recommendation

Your situation looks consistent with independent contractor status. The IRS test and ABC test both support this classification.

  • Keep a written IC agreement on file.
  • Invoice the company — do not fill out a W-4.
  • Pay quarterly estimated taxes (SE tax + income tax).

ABC Test (CA, NJ, MA — stricter than IRS)

Prong APASS

Free from control

Worker is free from direction and control of the hiring entity.

Prong BPASS

Outside usual business

Work is outside the usual course of the hiring entity's business.

Prong CPASS

Established trade

Worker is customarily engaged in an independently established trade or business.

Under the ABC test, a worker is presumed to be an employee unless the hiring entity proves all three prongs. CA's AB5 law applies this test broadly. Failure on any single prong means employee status in these states.

This tool is for educational purposes only and does not constitute legal or tax advice. For a binding determination, file IRS Form SS-8 or consult an employment attorney.