Bringing in outside help this season? Whether you call in an operator with their own equipment, pay someone as a 1099 contractor, or hire them directly makes a real difference on your taxes — different Schedule F lines, different payroll duties, and real risk if you get the label wrong. This Field Note walks through what separates custom hire, a 1099 contractor, and a true employee, and what to ask your tax preparer before you set up the arrangement.