If an person filled out a application & W-4 can they still be an independent contractor & be issued a 1099?

 Hi there-

The full set of criteria for W2 vs 1099 are on the IRS website: http://www.irs.gov/Businesses/...;

Some of the rules of thumb (from the IRS) are below. 

1. Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
2. Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.)
3. Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business?

"Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another.

The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination."

From what you have described, its not 100% clear one way or another, however if she came to your place of business and did work on your request, I would lean towards W2 vs 1099. The IRS is pretty strict about not wanting folks to be classified as 1099s if they are actually W2s, and changing from one to another might be a red flag for them.  The only way to officially get an answer from the IRS is to file a form called the SS-8. 

(Please note I am not a tax expert)