This list revolves around the concept of control of the worker. For example, where an employee would receive instruction from the employer – the employer having control over how the worker performs their duty – the contractor would receive little to no instruction of how the work was performed. Additionally, an employee would surrender control to the employer of where and when the work was performed, whereas contractors would maintain this decision-making power. The IRS has thus defined control as:
Anyone who performs services is an employee if you, as an employer, can control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the legal right to control the method and result of the services.