[Splines]

I think if you hire another software engineer to help you it could potentially fail criteria C: "The worker is customarily engaged in an independently established trade, occupation, or business of the same nature as the work performed.".

Looking at https://www.thebalancesmb.com/what-is-the-abc-test-for-indep... it appears the intent is to handle trades like construction subcontracting, which is very similar to what you want to do.

[zaroth]

Yes, that is one of the three requirements. If it was logical "OR" this wouldn't be an issue, but you need to satisfy all 3 criteria, not just one.