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1040 Income Tax Form

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1040 Income Tax Form

1040 income tax form It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. 1040 income tax form Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. 1040 income tax form Select the Scenario that Applies to You: 1040 income tax form I am an independent contractor or in business for myself 1040 income tax form If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. 1040 income tax form I hire or contract with individuals to provide services to my business 1040 income tax form If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. 1040 income tax form Determining Whether the Individuals Providing Services are Employees or Independent Contractors 1040 income tax form Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - 1040 income tax form An independent contractor 1040 income tax form An employee (common-law employee) 1040 income tax form A statutory employee 1040 income tax form A statutory nonemployee 1040 income tax form In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. 1040 income tax form Common Law Rules 1040 income tax form Facts that provide evidence of the degree of control and independence fall into three categories: 1040 income tax form Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? 1040 income tax form Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) 1040 income tax form Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? 1040 income tax form Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. 1040 income tax form The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. 1040 income tax form Form SS-8 1040 income tax form If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. 1040 income tax form Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).
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The 1040 Income Tax Form

1040 income tax form Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. 1040 income tax form Homeowners association, Homeowners association assessments. 1040 income tax form Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. 1040 income tax form Construction, Construction. 1040 income tax form Cooperatives, Special Rules for Cooperatives, Cooperative apartment. 1040 income tax form Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. 1040 income tax form F Fire insurance premiums, Items not added to basis and not deductible. 1040 income tax form Form 1098, Mortgage Interest Statement 8396, How to claim the credit. 1040 income tax form , Figuring the Credit Free tax services, Free help with your tax return. 1040 income tax form G Gift of home, Gift Ground rent, Ground rent. 1040 income tax form H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. 1040 income tax form Received as gift, Gift Homeowners association assessments, Homeowners association assessments. 1040 income tax form House payment, Your house payment. 1040 income tax form Housing allowance, minister or military, Minister's or military housing allowance. 1040 income tax form I Improvements, Improvements. 1040 income tax form Inheritance, Inheritance Insurance, Nondeductible payments. 1040 income tax form , Items not added to basis and not deductible. 1040 income tax form Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. 1040 income tax form K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. 1040 income tax form Local benefits, assessments for, Assessments for local benefits. 1040 income tax form M MCC (Mortgage credit certificate), Who qualifies. 1040 income tax form Minister's or military housing allowance, Minister's or military housing allowance. 1040 income tax form Mortgage credit certificate (MCC), Who qualifies. 1040 income tax form Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. 1040 income tax form Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. 1040 income tax form Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. 1040 income tax form , Refund of overpaid interest. 1040 income tax form Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. 1040 income tax form N Nondeductible payments, Nondeductible payments. 1040 income tax form , Items not added to basis and not deductible. 1040 income tax form P Points, Points Prepaid interest, Prepaid interest. 1040 income tax form Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. 1040 income tax form , Real estate taxes. 1040 income tax form Refund or rebate, Refund or rebate of real estate taxes. 1040 income tax form Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. 1040 income tax form , Refund of overpaid interest. 1040 income tax form Real estate taxes, Refund or rebate of real estate taxes. 1040 income tax form Repairs, Repairs versus improvements. 1040 income tax form S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. 1040 income tax form Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. 1040 income tax form , Real estate taxes. 1040 income tax form Stamp taxes, Transfer taxes (or stamp taxes). 1040 income tax form Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. 1040 income tax form Transfer taxes, Transfer taxes (or stamp taxes). 1040 income tax form W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications