Final answer:
The IRS uses three factors to determine the status of an employee: citizenship status, residency status, and visa type.
Step-by-step explanation:
The three factors that the IRS uses to determine the status of an employee are:
1) Citizenship status: The employee's legal status as a citizen of the country.
2) Residency status: The employee's legal status as a resident of a particular jurisdiction.
3) Visa type: The type of visa that allows the employee to work in the country.