Internal Revenue Code (IRC): Federal tax law governing worker classification, tax withholding requirements, and reporting obligations for independent contractors (1099 vs W-2)

Fair Labor Standards Act (FLSA): Federal law establishing worker classification standards, minimum wage, overtime, and other employment standards that help distinguish employees from contractors

Civil Rights Act: Federal anti-discrimination law that should be referenced in the agreement to ensure compliance with equal opportunity and non-discrimination requirements

Immigration Reform and Control Act: Federal law requiring verification of work authorization status for all workers, including independent contractors

Copyright Act: Federal law governing intellectual property rights, crucial for defining ownership of work product created by the contractor

State Labor Codes: State-specific laws governing working relationships, contractor classification, and labor rights that vary by jurisdiction

State Workers' Compensation Laws: State regulations determining insurance requirements and coverage obligations for independent contractors

State Unemployment Insurance Laws: State-specific regulations regarding unemployment insurance coverage and exemptions for independent contractors

State Independent Contractor Tests: State-specific criteria (such as the ABC Test in California) used to determine proper worker classification

State Non-Compete Laws: State regulations governing the enforceability and scope of non-compete agreements with independent contractors

IRS 20-Factor Test: Common law test used by the IRS to evaluate whether a worker should be classified as an employee or independent contractor

Economic Reality Test: Legal framework examining the economic relationship between parties to determine proper worker classification

Relevant Case Law: Court decisions and precedents regarding independent contractor classification and misclassification disputes