Free Turbo Tax 2011
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Free Turbo Tax 2011
Free turbo tax 2011 It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
Free turbo tax 2011 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 turbo tax 2011 Select the Scenario that Applies to You:
Free turbo tax 2011 I am an independent contractor or in business for myself
Free turbo tax 2011 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 turbo tax 2011 I hire or contract with individuals to provide services to my business
Free turbo tax 2011 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 turbo tax 2011 Determining Whether the Individuals Providing Services are Employees or Independent Contractors
Free turbo tax 2011 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 turbo tax 2011 An independent contractor
Free turbo tax 2011 An employee (common-law employee)
Free turbo tax 2011 A statutory employee
Free turbo tax 2011 A statutory nonemployee
Free turbo tax 2011 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 turbo tax 2011 Common Law Rules
Free turbo tax 2011 Facts that provide evidence of the degree of control and independence fall into three categories:
Free turbo tax 2011 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 turbo tax 2011 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 turbo tax 2011 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 turbo tax 2011 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 turbo tax 2011 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 turbo tax 2011 Form SS-8
Free turbo tax 2011 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 turbo tax 2011 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).
Preparing a Request for Appeals
If you disagree with the IRS's determination, you may request an Appeals conference by filing a written protest. You may represent yourself, or have a professional represent you. The representative must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS. If you want your representative to talk to us without you, you must provide us with a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.
To decide if you should appeal your tax dispute, consider the following:
- If you believe the IRS made an incorrect decision based on a misinterpretation of the law, check the publications discussing your issue(s), or refer to Tax Topics.
- If you believe the IRS did not properly apply the law due to a misunderstanding of the facts, be prepared to clarify and support your position.
- If you believe the IRS is taking inappropriate collection action against you, or your offer in compromise was denied and you disagree with that decision, be prepared to clarify and support your position.
- If you believe the facts used by the IRS are incorrect, then you should have records or other evidence to support your position.
A formal written protest is required in all cases to request an Appeals conference, unless you qualify for the Small Case Request procedure discussed below or another special appeal procedure.
Note: If you disagree with a lien, levy, seizure, or denial or termination of an installment agreement, see Publication 1660, Collection Appeal Rights, for information on filing your protest.
How to file a Formal Written Protest
Include all of the following:
- Your name, address, and a daytime telephone number.
- A statement that you want to appeal the IRS findings to the Office of Appeals.
- A copy of the letter you received that shows the proposed change(s).
- The tax period(s) or year(s) involved.
- A list of each proposed item with which you disagree.
- The reason(s) you disagree with each item.
- The facts that support your position on each item.
- The law or authority, if any, that supports your position on each item.
- The penalties of perjury statement as follows: “Under the penalties of perjury, I declare that the facts stated in this protest and any accompanying documents are true, correct, and complete to the best of my knowledge and belief.”
- Your signature under the penalties of perjury statement.
If your representative prepares and signs the protest for you, he or she must substitute a declaration for the penalties of perjury statement that includes:
- That he or she submitted the protest and any accompanying documents, and
- Whether he or she knows personally that the facts stated in the protest and any accompanying documents are true and correct.
You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes. Generally, the time limit is 30 days from the date of the letter.
How to file a Small Case Request
You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less. For an offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due.
Note: Employee plan, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests.
- Follow the instructions in the letter you received.
- Use Form 12203, Request for Appeals Review, or the form referenced in the letter to file your appeal, or prepare a brief written statement. List the disagreed item(s) and the reason(s) you disagree.
Note: Forms to use to file your appeal are available online or by calling 1-800-829-3676 (1-800-TAX-FORM).
Page Last Reviewed or Updated: 16-Jan-2014
The Free Turbo Tax 2011
Free turbo tax 2011 Index A Assistance (see Tax help) C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Free turbo tax 2011 Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Employer housing, Employer Housing Credit and Exclusion Rehabilitation tax, Increase in Rehabilitation Tax Credit D Demolition costs, Demolition and Clean-up Costs Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified disaster recovery assistance, Qualified disaster recovery assistance distribution. Free turbo tax 2011 Repayment of, Repayment of Qualified Disaster Recovery Assistance Distributions Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Free turbo tax 2011 Employee retention credit, Employee Retention Credit Employer housing credit, Employer Housing Credit and Exclusion Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Free tax services, How To Get Tax Help H Help (see Tax help) Hope credit (see Education credits) I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified disaster recovery assistance distribution, Qualified disaster recovery assistance distribution. Free turbo tax 2011 Qualified disaster recovery assistance loss, Qualified disaster recovery assistance loss. Free turbo tax 2011 R Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Free turbo tax 2011 Retirement plans, IRAs and Other Retirement Plans S Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax help, How To Get Tax Help Tax return: Request for copy, Request for copy of tax return. Free turbo tax 2011 Request for transcript, Request for transcript of tax return. Free turbo tax 2011 Taxpayer Advocate, Contacting your Taxpayer Advocate. Free turbo tax 2011 Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Free turbo tax 2011 TTY/TDD information, How To Get Tax Help Prev Up Home More Online Publications