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Independent Contractor Tests
Federal & State Law Editorial TeamLast reviewed: April 2026
Which test (ABC, common-law, economic-reality, or IRS 20-factor) each state uses to classify workers as employees or contractors.
50 States2 data columnsLast updated: May 2026
Click any column header to sort ascending or descending. Click again to reverse, and a third time to reset.
| State | Test Used | Burden of Proof |
|---|---|---|
| Alabama | Common law | Employer |
| Alaska | ABC test | Employer |
| Arizona | Common law | Employer |
| Arkansas | Common law | Employer |
| California | ABC test | Employer |
| Colorado | Modified ABC | Employer |
| Connecticut | ABC test | Employer |
| Delaware | ABC test | Employer |
| Florida | Common law | Employer |
| Georgia | Common law | Employer |
| Hawaii | ABC test | Employer |
| Idaho | Common law | Employer |
| Illinois | ABC test | Employer |
| Indiana | Common law | Employer |
| Iowa | Common law | Employer |
| Kansas | 20-factor IRS | Employer |
| Kentucky | Common law | Employer |
| Louisiana | Common law | Employer |
| Maine | ABC test | Employer |
| Maryland | ABC test | Employer |
| Massachusetts | ABC test | Employer |
| Michigan | Economic reality | Employer |
| Minnesota | 5-factor test | Employer |
| Mississippi | Common law | Employer |
| Missouri | 20-factor IRS | Employer |
| Montana | AB test | Employer |
| Nebraska | ABC test | Employer |
| Nevada | ABC test | Employer |
| New Hampshire | ABC test | Employer |
| New Jersey | ABC test | Employer |
| New Mexico | Common law | Employer |
| New York | Common law | Employer |
| North Carolina | Common law | Employer |
| North Dakota | 20-factor IRS | Employer |
| Ohio | 20-factor IRS | Employer |
| Oklahoma | Common law | Employer |
| Oregon | Economic reality | Employer |
| Pennsylvania | Common law | Employer |
| Rhode Island | ABC test | Employer |
| South Carolina | Common law | Employer |
| South Dakota | Common law | Employer |
| Tennessee | 20-factor IRS | Employer |
| Texas | 20-factor IRS | Employer |
| Utah | ABC test | Employer |
| Vermont | ABC test | Employer |
| Virginia | 20-factor IRS | Employer |
| Washington | AB test | Employer |
| West Virginia | ABC test | Employer |
| Wisconsin | 9-factor | Employer |
| Wyoming | Common law | Employer |
| District of Columbia | ABC test | Employer |
Different agencies within a single state (wage, unemployment, workers' comp, tax) may apply different tests for the same worker.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.