It depends on the degree of control you exercise over the individual, if the individual is offering their services to the public, if the individual furnishes th

It depends on the degree of control you exercise over the individual, if the individual is offering their services to the public, if the individual furnishes their own tools to perform services, if the individual performs services in their own facilities or yours, among other factors[1] weighted differently in each situation. PDF warning: [1] http://www.irs.gov/pub/irs-utl/x-26-07.pdf http://www.irs.gov/pub/irs-utl/x-26-07.pdf see pages 3-5