In February 2010, the Internal Revenue Service began randomly selecting up to 2,000 employers over the next three years for a payroll tax audit, and employers are advised to check whether workers are properly classified as employees or independent contractors.

The IRS offers a web page devoted to assessing independent contractor v. employee status, including an explanation of common law rules. The IRS also offers to make independent contractor determinations upon request, but cautions businesses that it may take up to six months to do so.