LLC Required?

Is he a resident of California ?

The new laws in California ban being an independent contractor .

so you have to set up an LLC
And the paycheck is now made out to the LLC instead of to the independent contractors name .

 

Won't be long before they close that loophole

 

If you read through the AB5 business to business exemption it would be extremely difficult for an owner operator or a misclassified 1099 employee to meet all the requirements, especially the one that you must be performing work for the company you’ve contracted with and not their customers.

The post here sounds more like a 1099 misclassified employee scam that happens all across the country.

 

That can be a sign the "employer" is just an ordinary tax cheat trying to dodge the taxes they owe as an employer. Google IRS and employee test. Unless your friend is bringing his truck to a trucking company and is able to pick his loads and work times, etc he may just be "getting in bed with criminals."