It is April 30, 2026. Following the DOL audits (Article #626), the “Economic Reality Test” has been sharpened to focus on “Investment in Equipment.”
- The New Factor: If an LLC provides the AI software and the hardware (Article #571) to a contractor, the DOL now presumes an employee relationship.
- The Solution: Ensuring contractors use their own proprietary “Tech Stack” or licenses.
- The Shark Insight: “If you’re paying for your contractor’s ChatGPT Plus subscription, you’re practically inviting a DOL audit. Make them bring their own tools if you want to keep that 1099 status legal.”