A 1099 dental hygienist is classified as a self-employed independent contractor under guidelines established by the Internal Revenue Service. In this arrangement, the hygienist maintains a higher level of behavioral control, meaning they determine how services are performed, manage their own schedule, and operate with greater independence from the dental practice’s day-to-day direction. This autonomy is a key factor the IRS considers when distinguishing independent contractors from employees.

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From a financial perspective, independent contractors are paid per contract, assignment, or service, with no taxes withheld by the hiring entity. Instead, the hygienist is responsible for managing their own income taxes and self-employment taxes, including both the employer and employee portions of Social Security and Medicare. At year-end, contractors typically receive a Form 1099-NEC (Nonemployee Compensation) if earnings meet reporting thresholds. They may also deduct ordinary and necessary business expenses, reinforcing their status as operating a business rather than functioning as an employee.

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In dental settings, independent contractors may still perform services within a practice and use its equipment or facilities; however, this alone does not determine classification. According to IRS guidance, the defining factor is the overall level of independence and control in the working relationship, including the ability to work with multiple clients, operate under a contract, and manage one’s own business structure. For additional IRS guidance on independent contractor classification, visit: https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined