STPS

What Test Does My State Use to Classify Truck Drivers

When it comes to classifying truck drivers as either W2 employees or 1099 contractors, the rules can vary widely depending on where your business operates. Different states have adopted different tests to determine the correct classification of workers. These tests, such as the Common Law Test, the ABC Test, and variations thereof, are used by states to ensure that workers are properly classified according to state laws.

On this page, you’ll find a detailed list of each state and the specific test they use for worker classification. This resource is designed to help you navigate the complexities of compliance and make informed decisions that protect your business.

It’s important to note that some states may only use two of the three parts of the ABC Test, rather than the full test. Understanding these nuances is crucial for avoiding costly legal issues and ensuring that your drivers are treated fairly under the law.

List by State: What test do I to use to classify my truck drivers?

Use this guide to quickly reference the test applicable in your state and consult with a legal or tax professional to ensure full compliance with all regulations.

State What Test is Used State What Test is Used
Alabama
Common Test
Montana
A & C of ABC Test
Alaska
ABC Test
Nebraska
ABC Test
Arizona
Common Test
Nevada
ABC Test
Arkansas
ABC Test
New Hampshire
ABC Test
California
ABC Test
New Jersey
ABC Test
Colorado
A & C of ABC Test
New Mexico
ABC Test
Connecticut
ABC Test
New York
Common Test
Delaware
ABC Test
North Carolina
Common Test
District of Columbia
Common Test
North Dakota
Common Test
Florida
Common Test
Ohio
ABC Test
Georgia
ABC Test
Oklahoma
A & C or A & B of ABC Test
Hawaii
ABC Test
Oregan
ABC Test
Idaho
A & C of ABC
Pennsylvania
A & C of ABC Test
Illinois
ABC Test
Puerto Rico
ABC Test
Indiana
ABC Test
Rhode Island
ABC Test
Iowa
Common Test
South Carolina
Common Test
Kansas
ABC Test
South Dakota
Common Test
Kentucky
Common Test
Tennessee
ABC Test
Louisiana
ABC Test
Texas
Common Test
Maine
ABC Test
Utah
ABC Test
Maryland
ABC Test
Vermont
ABC Test
Massachusetts
ABC Test
Virgina
A & B or A & C of ABC Test
Michigan
Common Test
Washington
ABC Test
Minnesota
Common Test
West Virginia
ABC Test
Mississippi
Common Test
Wisconsin
A & C of ABC Test
Missouri
Common Test
Wyoming
A & C of ABC Test

This data was taken from World Population Review  “Independent Contractor Laws by State 2024″