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Irs Form 1040x
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Irs Form 1040x
Irs form 1040x Publication 570 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Irs form 1040x Please click the link to view the image. Irs form 1040x Tax Publications for Business Taxpayers Prev Up Next Home More Online Publications
The Irs Form 1040x
Irs form 1040x It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
Irs form 1040x 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 form 1040x Select the Scenario that Applies to You:
Irs form 1040x I am an independent contractor or in business for myself
Irs form 1040x 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 form 1040x I hire or contract with individuals to provide services to my business
Irs form 1040x 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 form 1040x Determining Whether the Individuals Providing Services are Employees or Independent Contractors
Irs form 1040x 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 form 1040x An independent contractor
Irs form 1040x An employee (common-law employee)
Irs form 1040x A statutory employee
Irs form 1040x A statutory nonemployee
Irs form 1040x 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 form 1040x Common Law Rules
Irs form 1040x Facts that provide evidence of the degree of control and independence fall into three categories:
Irs form 1040x 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 form 1040x 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 form 1040x 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 form 1040x 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 form 1040x 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 form 1040x Form SS-8
Irs form 1040x 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 form 1040x 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).