Mom has 3 caregivers, an agency to handle nights and weekends, and 2 people who came as a team to handle weekdays. These 2 are treated as independent contractors and each were issued 1099s for 2014. Our tax person told us that they are not employees because they control how they do their work. One of them became ill over the weekend and cannot work for about a week. She normally would have the other fill in for her. But mom specifically requested that someone from the agency fill in. We are wondering if that could affect how they are viewed as independent contractors vs employees. And to take it a step further, how would it look if my mom wants to keep one and not the other? Are we stuck with having the team or cutting ties with both of them? Mom has known the one who is ill for a long time and really likes her but does not really care for the other. We do not have any type of agreement or contract with them either as a team or individually.