The "To Keep Up" Wiki

If the worker supplies his or her own equipment, materials and tools
If all necessary materials are not supplied by the employer
If the worker can be discharged at any time and can choose whether or not to come to work without fear of losing employment
If the worker control the hours of employment
Whether the work is temporary or permanent

When work is considered integral to the business, it is more likely that the person is an employee. On the other hand, work that is temporary and non integral may imply independent contractor status.
If an employer does not have authority over how a party accomplishes his or her work but simply give requests an outline, the relationship between the parties is that of hiring party/independent contractor.
While the independent contractor is his or her own boss, work stays within the definitions of oral or written contract and adheres to certain requirements.
Independent contractors will provide consulting services to more than one business. They will set their own hours and work out of their own office or home. The contractor will not receive any employment benefits from an employer.
Independent contractors will have the authority to do whatever they need to do in order to accomplish tasks. There is no input from an employer. All costs that are associated with doing a job will fall to the independent contractor.
Contractors acquire specialized skill sets and come to the workplace with a very specialized education and experience. The contractor is responsible for his or her own self-employment taxes, but is not subject to employment taxes or FICA withholding.
Independent contractors will utilize their own methods of completing a task.

Employer completes 1099-MISC at end of tax year

When the hiring party controls the way work is carried out and a product is delivered, the relationship between the parties is employer/employee.
Employees typically only work for one employer during the hours that the employer states.
When a worker is an employee, he or she must pay state and federal unemployment tax. Social Security tax, workers' compensation, and disability will also need to be paid into a state insurance fund. These aren't required for independent contractors.
Instructions: An employee is subject to instructions provided by a business on when, where, and how work is to be completed. If no instructions are provided, there may be behavioral control if the employer has that right.
Training: An employee can be trained to perform a task in a specified way.