Here is the most recent article I’ve seen.
OK, last thing I’m going to post on your thread, LOL. I’m a former tax accountant but I don’t give specific tax advice any more, especially online. Employee v. contractor is both a legal and a tax issue. The good news is, you can structure a working relationship in the direction you both agree upon by setting up the facts up front. That’s a lot easier than trying to figure it out afterwards!
Here are some direct hints from the IRS