Do I work on a fee basis for a local government? I am contracted to prosecute for a local government. I bill hourly and receive a 1099.

[MichaelMc · Accepted solution]

No. Fee-basis public officials are certain clerks, notaries public, and similar officials who are paid on a per transaction basis.

Since you are paid by the hour and your earnings are reported on Form 1099-MISC, you are a self-employed independent contractor.