Robin's Ruminations

This link will take you to the State of Washington Employment Security Department website and the specific page where they lay out their questions and tests to determine whether or not a worker is an employee or an IC.  Click here.

I did a comparison of the two departments (L&I vs ESD) and found their requirements to be quite similar but not exactly the same.  For one thing, they approach the answers from different directions.  With L&I they effectively ask "Is this worker and IC?" and with ESD they effectively ask "Is this worker an employee?"  I also noted that ESD seems to offer two sets of questions but I do not understand when and where the two sets might be applied.

By the way, if you are in doubt about your particular situation, retain an attorney to help you get things right.  Yes you will have to pay for the attorney's time and expertise but the alternative (failing an audit) is much worse and will cost much more.

Next I'll see what I can do to find out what the IRS has to say about IC's.