IRS Categories of Evidence

What Are the Categories of Evidence?

The IRS has categorized the facts that provide evidence of the degree of control and independence in the relationship between the worker and the business into the following three categories:

Behavioral Control

Facts in this category are those that illustrate whether there is right to direct or control how the worker performs the specific task for which he or she is hired. These include the type and degree of:

Financial Control

Facts in this category are those that illustrate whether there is right to direct or control how the business aspects of the worker's activities are conducted. These include:

Type of Relationship

This category includes facts that illustrate how the parties perceive their relationship. These include:

More Information

A detailed text of the training guide for IRS agents on the "categories of evidence" used to determine a worker’s status, including examples and case studies, is available from various sources. For information on how to obtain the text contact the Campus Support Unit in the Office of Employee Services.

IRS Publication 15-A, Employer’s Supplemental Tax Guide also provides descriptions of the categories and examples for different types of industries.