ITG FAQ #9 Answer-What is an example of an independent contractor?
The tribe pays Mr. Paul $1000 per week to clean the bingo halls. Mr. Paul operates his own janitorial service that performs work for numerous entities, has the right to hire and fire his own help, and provides his own supplies. The tribe does not have the right to control Mr. Paul. Therefore, Mr. Paul is not an employee of the tribe and would be issued a Form 1099-MISC, Miscellaneous Income.