Hello! I am a CPA here to assist you with your tax questions. My goal is to provide you with excellent service today.
If you control when and where the students work, then they are W-2 employees, not 1099 contractors
According to the IRS,
Facts that provide evidence of the degree of control and independence fall into three categories:
Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another.
The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination.
More information on this can be found HERE
Is there anything else that I can assist you with today?
Do you have further questions?
If not, please rate my response as "excellent" so that I may receive credit for assisting you today