No. CHOICE is an employee benefit under IRS rules, and independent contractors (1099 workers) are not employees, so they aren't eligible to participate. Only W-2 employees can receive CHOICE benefits.
If you want to provide a health benefit to contractors, you might consider a taxable stipend or other arrangement, but it cannot be structured as CHOICE. Proper worker classification is critical—consult your legal or tax advisor if you're unsure about a worker's status.
