Since we are considered Independant Contractor's when we can we file for unemployment benefits?

No, I do not believe the Mystery Shopper is considered because you are not paying taxes on your shopper income; therefore, you are not paying into unemployment.

We are supposed to pay taxes on shopper income.

I believe it is only if you make over a specific amount.

No.... We are required to pay taxes on all profits - no matter how small and no matter whether or not we are sent a 1099.