Many states are adopting the ABC test to determine if a contractor is a misclassified employee. Ohio has 20 parameters
to determine the status but they all fall within the ABC tests adopted by other states. They are A, who controls what you do. Are you free from supervision to complete your contracted tasks.
B, where do you do it and who provides the means to do it. Is it being done in the companies facilities with company equipment or is it outside all of the companies holding. Is what you do the normal course of business that employees do or is it outside of the normal work of the employees.
And C, would the termination of the contract put the contractor in the rolls of the unemployed or do they have a continuing business that survives the termination.
If you want to report your company anonymously then you would have to drop the dime on them with the Department of Labor and the Workman's compensation Board.
I would wouldn't waste my time with the IRS.