Yes, that's because companies that hire people as 1099 independent contractors also usually provide their equipment, train and direct them on how the work is to be performed, etc.
The litmus test for a 1099 is that "an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done."
Companies frequently fail this test when hiring people as 1099.
The litmus test for a 1099 is that "an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done."
Companies frequently fail this test when hiring people as 1099.
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employ...