I had an independent contractor who signed the 1099 agreement, I brought him tools, paid for his hotel, and let him use a truck. The labor board said he was an employee, it took months of phone calls, submitting paperwork, paying my accountant and lawyer. Finally almost 9 months later it was dropped, it's not worth it to me. Employees only in NY, no more independent contractors in that area. Make sure you have signed paperwork, know the laws, and have a good accountant ( payroll service ADP/ Intuit )They can be brutal.