There was a period during which I was a W-2 employee, then when I moved, the company kept my exact duties in place but switched me to 1099 status.
Behavioral: Instructions. My task was to perform development work according to the "Jira" tickets assigned to me by Rosie management, both as a W-2 employee and after 1099 status. I was offered very little discretion in which tasks to do in what order—it was work from a common task pool with my teammates. The specifics of these tasks were planned by and coordinated with their employees. There was no change in the nature of the work or the way I was managed when I was switched to 1099 status. Any help I employed would have been subject to their hiring process.
Financial Control: Significant Investment. I needed a computer and a place to work. I did not make a significant financial investment to work with Rosie.
Financial Control: Expenses. I was reimbursed for all my expenses relating to my work with Rosie. I was included when all employees received a stipend for purchasing office equipment for remote work.
Financial Control: Opportunity for Profit or Loss. There was no opportunity for profit or loss in my work with Rosie. I was on a regular payment on the same schedule as the W-2 employees received their salaries, this amount did not vary for any reason, and I am not aware of any way it could have varied from pay period to pay period.
Relationship of the Parties: Employee Benefits. I enjoyed the same paid time off and vacation benefits as all employees. When other members of my team received a bonus for a team achievement, I did too. I was sent the same gifts as the employees in several instances.
Relationship of the Parties: Written Contracts. In order to keep working with Rosie when I moved to another country, I was asked to sign a contract that stated I would be a contractor.
IRS Publication 15-A Employer's Supplemental Tax Guide
