The core question centers on the classification of Amazon Flex drivers as independent contractors. These individuals utilize their own vehicles to deliver packages for Amazon and are generally not considered employees of the company. This arrangement has specific implications for taxes, benefits, and legal protections. For example, income earned through this arrangement is typically reported on IRS Form 1099-NEC.
This independent contractor status provides flexibility in work schedules and location. However, it also shifts responsibilities such as withholding taxes and securing health insurance to the individual driver. Understanding this classification is important for managing financial obligations and accessing relevant resources. Historically, the rise of the gig economy has brought increased attention to the distinctions between employee and independent contractor classifications, leading to ongoing legal and regulatory discussions.