If you are unsure whether a position is appropriately classified as a W-2 employee role or a 1099 independent contractor arrangement, you may wish to review guidance directly from the Internal Revenue Service (IRS).

The IRS provides information regarding worker classification, behavioral control, financial control, and relationship factors that are commonly evaluated when determining employment status.

Clinicians may also review:

• IRS Form SS-8 — Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

This form allows workers or businesses to request an official determination from the IRS regarding worker classification.

For additional information, visit:

IRS Worker Classification Information

IRS Form SS-8 Information Page

This information is provided for educational awareness only and should not be considered legal, tax, or financial advice.

Learn the difference between W-2 employment and 1099 independent contractor roles in mental health practice. Educational resource for therapists, associate clinicians, supervisees, and graduate students exploring worker classification, compensation, burnout, and employment red flags.