My son worked for a software company. He was considered a "day player", no regular schedule, no benefits, hourly pay, no sales. For this work he received a 1099-NEC. Later in the year he was hired on as a regular employee, salary, benefits, regular schedule. For this work he received a W-2. Does he need to file as an "independent contractor"? The 1099-NEC lists the money received as nonemployee compensation. He was not running a private business in any way.
