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Irs Gov Freefile
Irs gov freefile It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
Irs gov freefile 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.
Irs gov freefile Select the Scenario that Applies to You:
Irs gov freefile I am an independent contractor or in business for myself
Irs gov freefile 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.
Irs gov freefile I hire or contract with individuals to provide services to my business
Irs gov freefile 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.
Irs gov freefile Determining Whether the Individuals Providing Services are Employees or Independent Contractors
Irs gov freefile 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 -
Irs gov freefile An independent contractor
Irs gov freefile An employee (common-law employee)
Irs gov freefile A statutory employee
Irs gov freefile A statutory nonemployee
Irs gov freefile 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.
Irs gov freefile Common Law Rules
Irs gov freefile Facts that provide evidence of the degree of control and independence fall into three categories:
Irs gov freefile Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
Irs gov freefile 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.)
Irs gov freefile 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?
Irs gov freefile 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.
Irs gov freefile 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.
Irs gov freefile Form SS-8
Irs gov freefile 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.
Irs gov freefile 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).
Educating Your Employees About Tax Compliance
Employers can use these communication products to help employees understand their tax compliance responsibilities and find the many IRS resources that are available to help them file and pay their taxes on time.
IRS You Tube Channel Numerous tax tip videos covering a broad range of topics.
- Voice recordings and text transcripts of each recording, which are all downloadable.
Widgets On-screen tools that you can place almost anywhere online to direct others to specific locations on IRS.gov (ex.: EITC, E-file, FreeFile, etc.).
"What if ... " Scenarios that cover a wide range of situations and their possible tax impact (ex.: job loss, inability to pay, death, divorce, etc.).
Outreach Corner --- Drop-in articles, audio and video files, social media tools and much more — just click, copy and paste. Subscribe today!
Publ 4849 Can't Pay the Tax You Owe Fact Sheet
Publ 4852 Talkpoints for Managers - Federal Employee Tax Compliance Responsibilities
Publ 4854 Employee Tax Compliance Messages
The IRS is committed to working with taxpayers who are the victims of identity theft. The IRS has taken numerous steps to combat identity theft and protect taxpayers. Remember: The IRS does not initiate contact with taxpayers by email or any social media tools to request personal or financial information.
Page Last Reviewed or Updated: 07-Nov-2013
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