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Tax preparation It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
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.
Tax preparation Select the Scenario that Applies to You:
Tax preparation I am an independent contractor or in business for myself
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.
Tax preparation I hire or contract with individuals to provide services to my business
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.
Tax preparation Determining Whether the Individuals Providing Services are Employees or Independent Contractors
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 -
Tax preparation An independent contractor
Tax preparation An employee (common-law employee)
Tax preparation A statutory employee
Tax preparation A statutory nonemployee
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.
Tax preparation Common Law Rules
Tax preparation Facts that provide evidence of the degree of control and independence fall into three categories:
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?
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.)
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?
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.
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.
Tax preparation Form SS-8
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.
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).
Credits & Deductions
There are a variety of credits and deductions for individual and business taxpayers.
The Earned Income Tax Credit, and the Child and Dependent Care Credit help millions of families every year. There are also a number of credits for small and large businesses. You may have taken deductions when you prepared your annual tax return. In addition to the standard deduction for individuals, common deductions include home mortgage interest, state and local tax, and charitable contributions. Many business expenses are deductible as well.
Page Last Reviewed or Updated: 27-Aug-2013
The Tax Preparation
Tax preparation Publication 584 - Introductory Material Table of Contents What's New Introduction How To Use This Workbook What's New Future developments. Tax preparation The IRS has created a page on IRS. Tax preparation gov for information about Publication 584, at www. Tax preparation irs. Tax preparation gov/pub584. Tax preparation Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page. Tax preparation Introduction This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. Tax preparation It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. Tax preparation However, these schedules are for your information only. Tax preparation You must complete Form 4684, Casualties and Thefts, to report your loss. Tax preparation How To Use This Workbook You can use this workbook by following these five steps. Tax preparation Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Tax preparation Know the definitions of cost or other basis and fair market value, discussed later. Tax preparation Fill out Schedules 1 through 20. Tax preparation Read the instructions for Form 4684. Tax preparation Fill out Form 4684 using the information you entered in Schedules 1 through 20. Tax preparation Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684. Tax preparation Take what's in each row of. Tax preparation . Tax preparation . Tax preparation And enter it on Form 4684. Tax preparation . Tax preparation . Tax preparation Column 1 Line 1 Column 2 Line 2 Column 3 Line 3 Column 4 Line 4 Column 5 Line 5 Column 6 Line 6 Column 7 Line 7 Column 8 Line 8 Column 9 Line 9 Prev Up Next Home More Online Publications