The IRS has determined that different job functions require different levels
of proof via significant factors.  They've divided the job functions into
three categories.  Persons in each category need to satisfy the
significant factors listed before they can be considered subcontractors.
If they fail to satisfy those requirements they must be considered an
employee.

• Category One:
  º  Business Presence
  º  Risk of Loss
   

• Category Two:
  º  All above factors AND:
  º  Degree of Control Over Worker Activities Not Involved
     with the "Shoot"
   

• Category Three:
  º  All above factors AND:
  º  Instructions At The Job Site

CLICK HERE to see a Classification Table of common communication occupations