01
01 / START HERE
Classification basics
Build a fact record around behavioral control, financial control, and the type of relationship before choosing 1099 or W-2 treatment.
10 guides → EMPLOYER COMPLIANCE / 2026
CLASSIFY
WORKERS
WITH FACTS.
A practical research desk for small U.S. businesses reviewing 1099 vs. W-2 status, Form SS-8, and state unemployment audit files.
60source-anchored guides
4classification workflows
80official source records
WORKER REVIEW01
1099 ↔ W-2
ABehavioralWho controls how the work is done?
BFinancialWho owns the business risk?
CRelationshipWhat does the whole arrangement look like?
FORMSS-8Federal status determination
AUDITSTATE UIRecords · response · remediation
Four workstreams.
One clean record.
VIEW ALL GUIDES →02
02 / IRS PROCESS
Form SS-8
Decide when an IRS worker-status determination is useful, prepare a clean filing, and manage the months after submission.
8 guides →03
03 / RELIEF & CORRECTIONS
Federal relief & corrections
Separate Section 530 relief, VCSP, Form 8952, employment-tax examinations, appeals, and Section 3509 calculations from the underlying status test.
11 guides →04
04 / STATE AUDIT FILE
State unemployment audits
Organize state-specific tests, notices, records, questionnaires, and remediation without substituting a federal test for state unemployment law.
31 guides →SOURCE DISCIPLINE
Do not blend legal tests into one score.
Federal employment tax, FLSA status, and state unemployment rules can ask overlapping factual questions under different legal standards. Every guide labels the purpose and points back to official material.
Open source library →FEDERAL TAXIRS common lawBehavioral · Financial · Relationship
FEDERAL WAGE & HOURDOL economic realitySeparate analysis; current rulemaking noted
STATE UIState-specific testCalifornia · Texas · New York · NJ · MA · WA + more