Contractor status protection

Independent contractors may do several things - be independent businesses operating in a professional manner.
The IRS will expect evidence of this.
E.g.:

• Have an office, business cards, stationary, billing forms and contracts with the company business name and address, etc.
• Make your services available to several
  
• Advertise
  
• Individual contractors might take on a partner and contract as one business to another business, so that there is no presumption that one individual, personally, will do the work.
• Own and use the tools and equipment needed for the job. The contractor should not borrow from the service recipient nor allow the service recipient to be the legal owner of tools and equipment that are being purchased.
• Provide the materials for the job. Investment in materials makes the service/product provider subject to profit or loss.
• Make their business services available for purchase by more than one person or company.
  
• File and pay quarterly income and self-employment taxes on income earned.