There is a "safe haven" rule that if it fits you don't have to use the 20 factor test. The safe haven rule "in plain language" is if the type worker is a long-standing recognized practice to treated as independent contractor within a "significant segment" of your industry, and you follow all the reporting requirements of filing 1099's consistantly then you may treat the worker as an independent contractor.

The test is what the IRS uses, not what a lot of companies do. The company wants an independent contractor to do the work and you either work that way or they will get someone else. The company is at risk for penalties and taxes regarding payroll taxes not withheld even if you pay your 1040 and self-employment tax. In other words the IRS can claim tax from both although they usually don't.