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Turbotax 2010

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Turbotax 2010

Turbotax 2010 It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. Turbotax 2010 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. Turbotax 2010 Select the Scenario that Applies to You: Turbotax 2010 I am an independent contractor or in business for myself Turbotax 2010 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. Turbotax 2010 I hire or contract with individuals to provide services to my business Turbotax 2010 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. Turbotax 2010 Determining Whether the Individuals Providing Services are Employees or Independent Contractors Turbotax 2010 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 - Turbotax 2010 An independent contractor Turbotax 2010 An employee (common-law employee) Turbotax 2010 A statutory employee Turbotax 2010 A statutory nonemployee Turbotax 2010 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. Turbotax 2010 Common Law Rules Turbotax 2010 Facts that provide evidence of the degree of control and independence fall into three categories: Turbotax 2010 Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? Turbotax 2010 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.) Turbotax 2010 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? Turbotax 2010 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. Turbotax 2010 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. Turbotax 2010 Form SS-8 Turbotax 2010 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. Turbotax 2010 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 Turbotax 2010

Turbotax 2010 Publication 575 - Additional Material Table of Contents Worksheet A. Turbotax 2010 Simplified Method 1. Turbotax 2010 Enter the total pension or annuity payments received this year. Turbotax 2010 Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Turbotax 2010   2. Turbotax 2010 Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Turbotax 2010 * See Cost (Investment in the Contract) , earlier 2. Turbotax 2010   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Turbotax 2010 Otherwise, go to line 3. Turbotax 2010   3. Turbotax 2010 Enter the appropriate number from Table 1 below. Turbotax 2010 But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Turbotax 2010 3. Turbotax 2010   4. Turbotax 2010 Divide line 2 by the number on line 3 4. Turbotax 2010   5. Turbotax 2010 Multiply line 4 by the number of months for which this year's payments were made. Turbotax 2010 If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Turbotax 2010 Otherwise, go to line 6 5. Turbotax 2010   6. Turbotax 2010 Enter any amounts previously recovered tax free in years after 1986. Turbotax 2010 This is the amount shown on line 10 of your worksheet for last year 6. Turbotax 2010   7. Turbotax 2010 Subtract line 6 from line 2 7. Turbotax 2010   8. Turbotax 2010 Enter the smaller of line 5 or line 7 8. Turbotax 2010   9. Turbotax 2010 Taxable amount for year. Turbotax 2010 Subtract line 8 from line 1. Turbotax 2010 Enter the result, but not less than zero. Turbotax 2010 Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Turbotax 2010  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Turbotax 2010 If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Turbotax 2010   10. Turbotax 2010 Was your annuity starting date before 1987? □ Yes. Turbotax 2010 STOP. Turbotax 2010 Do not complete the rest of this worksheet. Turbotax 2010  □ No. Turbotax 2010 Add lines 6 and 8. Turbotax 2010 This is the amount you have recovered tax free through 2013. Turbotax 2010 You will need this number if you need to fill out this worksheet next year 10. Turbotax 2010   11. Turbotax 2010 Balance of cost to be recovered. Turbotax 2010 Subtract line 10 from line 2. Turbotax 2010 If zero, you will not have to complete this worksheet next year. Turbotax 2010 The payments you receive next year will generally be fully taxable 11. Turbotax 2010   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Turbotax 2010 Table 1 for Line 3 Above   IF the age at  annuity starting date was . Turbotax 2010 . Turbotax 2010 . Turbotax 2010         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . Turbotax 2010 . Turbotax 2010 . Turbotax 2010 AFTER November 18, 1996,  enter on line 3 . Turbotax 2010 . Turbotax 2010 . Turbotax 2010   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . Turbotax 2010 . Turbotax 2010 . Turbotax 2010   THEN enter on line 3 . Turbotax 2010 . Turbotax 2010 . Turbotax 2010         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications