Internal Revenue Service (IRS) Guidelines Defining an Independent Contractor State

Internal Revenue Service (IRS) guidelines defining an independent contractor state that _______________________.

A) the contractor must perform all work away from the contracting organization's facility
B) the using organization decides whether a particular service provider is an employee or an independent contractor
C) the independent contractor must be paid as a supplier rather than as an employee
D) the using organization may provide the materials and equipment used by the independent contractor