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Dfas mil It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
Dfas mil 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.
Dfas mil Select the Scenario that Applies to You:
Dfas mil I am an independent contractor or in business for myself
Dfas mil 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.
Dfas mil I hire or contract with individuals to provide services to my business
Dfas mil 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.
Dfas mil Determining Whether the Individuals Providing Services are Employees or Independent Contractors
Dfas mil 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 -
Dfas mil An independent contractor
Dfas mil An employee (common-law employee)
Dfas mil A statutory employee
Dfas mil A statutory nonemployee
Dfas mil 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.
Dfas mil Common Law Rules
Dfas mil Facts that provide evidence of the degree of control and independence fall into three categories:
Dfas mil Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
Dfas mil 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.)
Dfas mil 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?
Dfas mil 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.
Dfas mil 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.
Dfas mil Form SS-8
Dfas mil 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.
Dfas mil 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).
Have you become the victim of identity theft 'outside' the tax administration system?
If you become the victim of identity theft outside of the tax system or believe you may be at risk due to a lost/stolen purse or wallet, questionable credit card activity or credit report, etc., you are encouraged to contact the IRS Identity Protection Specialized Unit, toll-free at 1-800-908-4490.
You will need to fill out the IRS Identity Theft Affidavit, Form 14039. Please be sure to write legibly and follow the instructions on the back of the form.
Here are other places that can assist identity theft victims.
Identity protection home page
Page Last Reviewed or Updated: 06-Dec-2013
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