IRS protocols very frequently override contracts in this regard. If they determine that you should be treated as an employee by the 20 Factor Test (see above),

IRS protocols very frequently override contracts in this regard. If they determine that you should be treated as an employee by the 20 Factor Test (see above), they will go after the company for their half of your back payroll taxes. The form to initiate such an inquiry is Form SS-8: https://www.irs.gov/forms-pubs/about-form-ss8 https://www.irs.gov/forms-pubs/about-form-ss8 While an SS-8 is pending, you can file your taxes as if you were a W-2 employee by filing Form 8919: https://www.irs.gov/forms-pubs/form-8919-uncollected-social-security-and-medicare-tax-on-wages https://www.irs.gov/forms-pubs/form-8919-uncollected-social-... I did this in Canada (long ago) with a former employer who contracted me but treated me as an employee, and the Canada Revenue Agency sided with me, regardless of the contract text. All I've read suggests that the IRS is similar in this regard. Keep in mind that if you do this while you're still employed, they are likely to fire you. The ideal thing to do here, if you can negotiate with the employer in good faith, is to have them void the previous 1099s and file back W-2s for you, so you can then file amended 1040s and get back your previously paid tax. Unfortunately, an employer who would do this in the first place is likely just trying to avoid payroll tax liability, so I doubt you'll see much success going this route.