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There is no Florida Income Tax Return to file. The only tax form you need to file is DR405 if you have TANGIBLE PERSONAL PROPERTY that you use in your business.
(I) The independent contractor performs or agrees to perform specific services or work for a specific amount of money and controls the means of performing the services or work. (II) The independent contractor incurs the principal expenses related to the service or work that he or she performs or agrees to perform.
These factors are: (1) the kind of occupation, with reference to whether the work usually is done under the direction of a supervisor or is done by a specialist without supervision; (2) the skill required in the particular occupation; (3) whether the \u201cemployer\u201d or the individual in question furnishes the equipment used ...
The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done.
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