>Can you please explain why I should get a 1099 from the customer? Because it's the law. Per IRS instructions for Form 1099-NEC[0], which applies to your cust

>Can you please explain why I should get a 1099 from the customer? Because it's the law. Per IRS instructions for Form 1099-NEC[0], which applies to your customer: File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year. • At least $600 in: 1. Services performed by someone who is not your employee (including parts and materials) (box 1); or 2. Payments to an attorney (box 1). (See Payments to attorneys, later.) >I would also like to know your reasoning for why you think I'm self employed rather than a NEO. You just state your view, but that doesn't explain the principles you're applying. I wasn't stating my view regarding NEO, I was trying to apply the sloppy, partly overlapping definitions provided by the article. The term "self-employed" is pretty well understood and referenced in the tax code; the term "NEO" is just something used in this article to draw some unclear (to me) distinction. If you talk to your state's employment development department, a tax professional, or a banker, they will probably not understand what you mean by "NEO". > I am clearly a sole proprietor. The rules are pretty well established, and come down to what tax people call "facts and circumstances". Per IRS Pub 15-A, "To determine whether an individual is an employee or an independent contractor under the common-law rules, the relationship of the worker and the business must be examined. In any employee-independent contractor determination, all information that provides evidence of the degree of control and the degree of independence must be considered. Facts that provide evidence of the degree of control and independence fall into three categories: behavioral control, financial control, and the type of relationship of the parties." See Pub 15-A for a more detailed discussion. > that would help me decide whether your analysis/implied advice is helpful to me I did not give you any advice, I was only trying to explain what the rules are and how they are applied. If you pay your full tax obligation including self-employment tax, and neither you nor the firm are ever audited, you will probably do just fine. You are missing out on employment benefits such as worker's comp, unemployment insurance, overtime, paid vacation/sick leave, etc. but you don't seem to mind. [0]I could look up the actual tax law but don't need to spend that time for this purpose.