The Iowa subcontractor agreement concretely establishes the arrangement between a contractor and subcontractor. Acknowledged as a 1099-employee, the subcontractor is to provide a product or service in accordance with the contractor’s current assignment. The agreement is solely between the contractor and subcontractor, as a result, the subcontractor will have little to no contact with the client. Once the subcontractor completes its part, the hiring contractor will issue the payment agreed on.
Laws – § 572.1(11)
State Definition (§ 572.1(11)) – “Subcontractor” includes every person furnishing material or performing labor upon any building, erection, or other improvements, except those having contracts directly with the owner.