Fine line she is walking there paying you hourly using her equipment. IRS would consider you an employee and want her to pay Work Comp, Social Security and Medicare. Now if you where using your own equipment and billing hourly it would be a different story......
1995 F350 Crew Cab 4x4 5spd PSD with Fisher EZ-VEE plow.
1994 F250 Regular Cab 4x4 Slusbox 351 gasser.
2012 Grasshopper 725D T6 with 52" Mulching and 61" Side Discharge/Bagging decks.
2009 Encore FZ48 Front Mount Side Discharge & bagger.
3 Ariens LM21 Commercial walk behinds.
Echo SRM28 trimmers.