Looking at https://www.thebalancesmb.com/what-is-the-abc-test-for-indep... it appears the intent is to handle trades like construction subcontracting, which is very similar to what you want to do.
Looking at https://www.thebalancesmb.com/what-is-the-abc-test-for-indep... it appears the intent is to handle trades like construction subcontracting, which is very similar to what you want to do.