Lawn guy as independent contractor

[Merrit Olson]

I just need some leaves raked and have been reading the IRS rules on what makes someone an IC. 

If I let let him set his own hours, provide his own tools, and pretty much do his thing to get the job done (my leaves raked), then I can consider him an IC. 

Also, as I understand, I don't have to file a 1099 MISC if I don't pay him more than $600. 

Can anyone give me some advice on this one, or your experience on a lawn raker, or perhaps cleaning lady to clean my rental? 

Thanks for your time,

Merrit 

[Kim Meredith Hampton]

@Merrit Olson That would most definitely be considered an IC. Because I am involved in property management and am always looking for liability issues, I would make sure that he has insurance, even if he doesn't receive more than $600 for the year. I have seen some pretty crazy things over the last 20 years, and you don't want unlicensed and uninsured individuals on your property, period....