Behavioral Control covers facts that show whether the business has a right to direct or control how the work is done through instructions, training, or other means.

Financial Control covers facts that show whether the business has a right to direct or control the financial and business aspects of the worker's job. This includes:

• The extent to which the worker has unreimbursed business expenses,
• The extent of the worker's investment in the facilities used in performing services,
• The extent to which the worker makes his or her services available to the relevant market,
• How the business pays the worker, and
• The extent to which the worker can realize a profit or incur a loss.

Type of Relationship covers facts that show how the parties perceive their relationship. This includes:

• Written contracts describing the relationship the parties intended to create,
• The extent to which the worker is available to perform services for other, similar businesses,
• Whether the business provides the worker with employee–type benefits, such as insurance, a pension plan, vacation pay, or sick pay,
• The permanency of the relationship, and
• The extent to which services performed by the worker are a key aspect of the regular business of the company.

For more information, refer to Publication 15-A (PDF), Employer's Supplemental Tax Guide or Publication 1779 (PDF), Independent Contractor or Employee. If you want the Internal Revenue Service to determine whether a specific individual is an independent contractor or an employee, file Form SS-8 (PDF), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.