Under the United States Department of Labor's Common Law Test

Under the United States Department of Labor's common law test, what determining factors clarify the employment relationship as either employee or independent contractor?

A) It is up to the individual who performs a service to identify and report whether that individual is an employee or independent contractor.
B) Solely by the tax status of the individual who performs service, e.g. W-2 or 10-99
C) It is up to the person for whom the individual performs service to identify and report whether that individual is an employee or independent contractor.
D) If the person for whom the individual performs service has rights to control the manner in which the work is performed