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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