Which document is required for an independent contractor to not be treated as an employee?

To ensure an independent contractor is not classified as an employee, a written agreement is essential because it formally outlines the terms of the working relationship and the expectations for both parties. This document provides clarity on the contractor's status, responsibilities, and the nature of the work performed, which can help to establish that the contractor operates independently rather than being under the direct supervision or control of the employer.

A clear written agreement typically includes details on payment terms, the scope of work, deadlines, and other critical points that distinguish the contractor's engagement from that of an employee. It helps provide legal protection and evidence if the terms of the working relationship are ever questioned by tax authorities or in a legal context.

While tax filings may relate to the contractor’s obligations, they do not define the working relationship itself. Performance reviews and license renewal forms may pertain to job performance and qualifications but do not address or establish the independent status of the contractor in relation to the employer. Thus, the requirement for a documented agreement is pivotal in ensuring proper classification as it directly impacts the legal and tax implications for both the contractor and the hiring entity.