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Free online state tax preparation It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. Free online state tax preparation 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. Free online state tax preparation Select the Scenario that Applies to You: Free online state tax preparation I am an independent contractor or in business for myself Free online state tax preparation 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. Free online state tax preparation I hire or contract with individuals to provide services to my business Free online state tax preparation 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. Free online state tax preparation Determining Whether the Individuals Providing Services are Employees or Independent Contractors Free online state tax preparation 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 - Free online state tax preparation An independent contractor Free online state tax preparation An employee (common-law employee) Free online state tax preparation A statutory employee Free online state tax preparation A statutory nonemployee Free online state tax preparation 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. Free online state tax preparation Common Law Rules Free online state tax preparation Facts that provide evidence of the degree of control and independence fall into three categories: Free online state tax preparation Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? Free online state tax preparation 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.) Free online state tax preparation 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? Free online state tax preparation 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. Free online state tax preparation 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. Free online state tax preparation Form SS-8 Free online state tax preparation 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. Free online state tax preparation 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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Return Transcript

Tax Return Transcripts show most line items from your tax return (Form 1040, 1040A or 1040EZ) as it was originally filed, including any accompanying forms and schedules. This transcript does not reflect any changes you, your representative or the IRS made after you filed your return. In many cases, a Return Transcript will meet the requirements of lending institutions offering mortgages and student loans.

Page Last Reviewed or Updated: 10-Jan-2014

The Free Online State Tax Preparation

Free online state tax preparation Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Free online state tax preparation Tax-free exchange of rental property occasionally used for personal purposes. Free online state tax preparation Ordering forms and publications. Free online state tax preparation Tax questions. Free online state tax preparation Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Free online state tax preparation irs. Free online state tax preparation gov/pub527. Free online state tax preparation What's New Net Investment Income Tax (NIIT). Free online state tax preparation  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Free online state tax preparation NIIT is a 3. Free online state tax preparation 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Free online state tax preparation Net investment income may include rental income and other income from passive activities. Free online state tax preparation Use Form 8960, Net Investment Income Tax, to figure this tax. Free online state tax preparation For more information on NIIT, go to IRS. Free online state tax preparation gov and enter “Net Investment Income Tax” in the search box. Free online state tax preparation Reminders Photographs of missing children. Free online state tax preparation  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free online state tax preparation Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free online state tax preparation You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free online state tax preparation Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Free online state tax preparation In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Free online state tax preparation First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Free online state tax preparation We will look at types of income and when each is reported, and at types of expenses and which are deductible. Free online state tax preparation Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Free online state tax preparation Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Free online state tax preparation Special rental situations are grouped together in chapter 4. Free online state tax preparation These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Free online state tax preparation Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Free online state tax preparation Sale or exchange of rental property. Free online state tax preparation   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Free online state tax preparation Sale of main home used as rental property. Free online state tax preparation   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Free online state tax preparation Tax-free exchange of rental property occasionally used for personal purposes. Free online state tax preparation   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Free online state tax preparation   For information on the qualifying use standards, see Rev. Free online state tax preparation Proc. Free online state tax preparation 2008–16, 2008 IRB 547, at http://www. Free online state tax preparation irs. Free online state tax preparation gov/irb/2008-10_IRB/ar12. Free online state tax preparation html . Free online state tax preparation For more information on like-kind exchanges, see chapter 1 of Publication 544. Free online state tax preparation Comments and suggestions. Free online state tax preparation   We welcome your comments about this publication and your suggestions for future editions. Free online state tax preparation   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online state tax preparation NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online state tax preparation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online state tax preparation   You can send your comments from www. Free online state tax preparation irs. Free online state tax preparation gov/formspubs/. Free online state tax preparation Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free online state tax preparation   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free online state tax preparation Ordering forms and publications. Free online state tax preparation   Visit www. Free online state tax preparation irs. Free online state tax preparation gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free online state tax preparation Internal Revenue Service 1201 N. Free online state tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free online state tax preparation   If you have a tax question, check the information available on IRS. Free online state tax preparation gov or call 1-800-829-1040. Free online state tax preparation We cannot answer tax questions sent to either of the above addresses. Free online state tax preparation Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Free online state tax preparation Prev  Up  Next   Home   More Online Publications