This question is quite common among traveling therapists and is a big enforcement of the IRS. This is a big decision among you as a therapist and the recruiters who are assigning jobs to you throughout the year.
Many therapists will ask if they need a 1099. Let’s first address the difference between a 1099Â and an employee.
If you are considered an employee, then the job recruiter (in this case Travel Rehab) will pay your withholding taxes- Fica, Federal, Social Security, etc. A 1099 is designed for those who are independent contractors. Those who file 1099s are responsible to pay their own taxes at the end of the year.
Obviously as an employee, you need-not worry about your withholdings. If you are a contractor and fail to properly put money aside to pay your taxes at the end of the year, the IRS can and will audit you costing you far more money down the road.
The IRS has a list of factors which is supposed to be reviewed to determine whether someone is an independent contractor or an employee. The most important factor is whether the person works for one company or several companies. While the therapist is at a facility where he was placed by Travel Rehab, he is working only for Travel Rehab.  For he therapist to be an independent contractor, he has to be doing work for several different facilities simultaneously, and being paid by several different facilities. The therapist may work for four facilities in a year, one after another, but he is an employee of each or of the company that placed him there, not an independent contractor because they are one after another and not all at the same time.
The best is to always ask your recruiter any questions before taking an assignment. It is also wise to have an accountant that you can discuss your tax liabilities as well.