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The IRS sorts evidence about whether a worker is an employee into which three categories?

Behavioral, financial and type of relationship, the IRS common-law control test.

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  1. Behavioral, financial and type of relationship ✔
  2. Hours, pay rate and job title
  3. Age, education and years of experience

Why: The IRS looks at behavioral control (how the work is done), financial control (pay, expenses, tools) and the type of relationship (contracts, benefits, permanence). Together they show how much control the business has.

Huh, didn't know that: The IRS says to document each factor you used when you decide how to classify a worker.

The dad joke
Why did the contractor bring a ruler? To make sure every detail measured up.
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References

Answer: Behavioral, financial and type of relationship. The IRS looks at behavioral control (how the work is done), financial control (pay, expenses, tools) and the type of relationship (contracts, benefits, permanence). Together they show how much control the business has.

  1. IRS: Independent contractor (self-employed) or employee? www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee
    Facts that provide evidence of the degree of control and independence fall into three categories
    Checked 2026-10-11.

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Starting and Running a BusinessHow many IRS factors must point to "employee" before a worker counts as an employee?Starting and Running a BusinessA worker does your tasks from home, but you control what they do and how. To the IRS, they are usually what?Starting and Running a BusinessWho can file IRS Form SS-8 to ask the IRS to decide if a worker is an employee or a contractor?

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