California self-employed status for 1099-NEC amounts

Forum|Forum|4 months ago
April 10, 2026
2 replies
40 views

For any 2025 tax year 1099-NEC compensation; is a self-employed taxpayer classified as an independent contractor for Federal purposes always classified as an employee receiving income for tax purposes by the state of California?

Bsch4477

Level 15

If you are self employed for federal you are self employed for California.

CesarJ

Level 6

A self-employed taxpayer classified as an independent contractor for federal tax purposes is generally not classified as an employee by the state of California just because they received 1099-NEC compensation. California uses specific tests to determine worker classification independently from federal status, often focusing on control and relationship factors. Therefore, being an independent contractor federally does not automatically mean the person is an employee for California tax purposes.

California's approach can vary, so classification depends on particular facts and circumstances of the worker's relationship with the payer.

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