One place I trap pays me an hourly rate plus critters and I get a 1099 at the end of the year. My accountant lets me deduct mileage and all expenses (traps, lures, tools, etc) now granted I don’t make much over 5K a year, but apparently it helps on our overall taxes.

Keep accurate records and receipts for all of your work related expenses. If you were ever to get audited by the IRS, you will need those receipts to verify all of the work related expenses that you claimed.

Falsified 1099 forms are a fact of life, so check them before filing your tax return. I once received a 1099 form showing far more than my actual earnings. I had sold insurance for a small agency. After I quit they signed my name as selling agent and deposited the commission checks in their own counts to avoid taxes.. When I filed my tax return I reported the correct number, not what the 1099 form said and attached the incorrect 1099 form. An IRS supervisor called me and I told what happened along with the names of the dishonest insurance agency managers involved ( I knew those managers had previous IRS problems). IRS accepted my number as correct. I hoped they would audit the insurance agency but never heard whether they did.

Last time I worked as an independent contractor, I was responsible for individual federal and state taxes and again for the employer portion of the taxes ... In affect, two times the individual tax rate. And to avoid paying penalties, I had to make quarterly estimated tax payments. But while paying the higher tax rates, I also got the allowable business deductions too, so there is that.

Not sure how the ag business would be able to suggest what percentage of income would result in tax liability for their contractors. Everyone's tax situation would be different. Unless the employer also offered tax filing serves for their contractors? In my opinion for what its worth, the ag business is trying to skirt the tax law for their advantage. I'm not sure they could pass the scrutiny of claiming the people working are independent contractors. "Right to Work" does not an independent contractor make.

And 25% tax liability may be conservative, depending on the contract and expense exemptions allowed. And consider, the chore of keeping all your own records and filings.

Thanks everyone. Probably gonna pick strawberries for a week or two and be done there. Sounds like way more hassle then it's worth.