1099 vs. W-2 for CDL Drivers — Educational Overview

Educational Content — Not Legal or Tax Advice

Worker classification is a complex legal and tax matter. These pages are educational overviews only. Classification depends on the specific facts of each working relationship. Always consult a qualified tax professional or employment attorney for guidance on your situation.

Worker classification affects tax obligations, benefits eligibility, and how FMCSA compliance responsibilities are allocated. These educational guides cover the key factors and frameworks — not a formula for classification.

Owner-Operator Lease-On Checklist

Key documents and terms to review before an owner-operator leases on with a carrier: FMCSA lease requirements, deductions disclosure, and agreement terms.

Updated 2026-06-01