Independent Contractor Clarification Act of 1999

Independent Contractor Clarification Act of 1999 - Amends the Internal Revenue Code, with respect to employment taxes, to replace the current 20 point test for determining an independent contractor (for whom an employer need not pay or withhold the appropriate employment taxes) with a three-point test, including: (1) the employer's lack of control of the manner in which the individual service provider completes his or her assigned tasks; (2) the individual service provider is not precluded by the employer from soliciting and undertaking other business opportunities involving substantially similar services for others; and (3) the individual service provider encounters entrepreneurial risk, including the ability to generate a profit or bear the risk of financial loss.

Sets forth restrictions on retroactive employment tax reclassifications, including safe harbor requirements.

Provides that the statute of limitations on assessment of employment taxes shall run beginning on the date certain information returns (specifying payments to an individual for services performed where the payments are not taken into account in determining such taxes) are filed.