Internal Revenue Code (IRC): Federal tax legislation governing contractor classification and tax treatment for independent contractors
Fair Labor Standards Act (FLSA): Federal law establishing standards for worker classification and ensuring proper differentiation between employees and independent contractors
Immigration and Nationality Act: Federal legislation relevant when engaging non-U.S. citizen contractors, governing work authorization and compliance
Federal Copyright Act: Legislation governing intellectual property rights and ownership of work created during the contract period
Civil Rights Act: Federal anti-discrimination legislation that may apply to independent contractor relationships
State Labor Laws: Various state-specific regulations governing working relationships and contractor classifications
State Non-Compete Regulations: State-specific rules governing the enforceability and limitations of non-compete clauses for contractors
IRS 20-Factor Test: Guidelines established by the IRS to determine proper worker classification as employee or independent contractor
Economic Realities Test: Legal framework used to evaluate the economic relationship between parties to determine proper worker classification
ABC Test: Three-pronged test used in some states (like California) to determine worker classification status
Common Law Contract Principles: Fundamental legal principles governing contract formation, including offer, acceptance, consideration, and mutual intent
Statute of Frauds: Legal requirement that certain contracts must be in writing to be enforceable
Industry-Specific Regulations: Additional regulatory requirements that may apply based on the specific industry or field of work
