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2012 Federal Tax Forms 1040ez
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2012 Federal Tax Forms 1040ez
2012 federal tax forms 1040ez It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
2012 federal tax forms 1040ez 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.
2012 federal tax forms 1040ez Select the Scenario that Applies to You:
2012 federal tax forms 1040ez I am an independent contractor or in business for myself
2012 federal tax forms 1040ez 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.
2012 federal tax forms 1040ez I hire or contract with individuals to provide services to my business
2012 federal tax forms 1040ez 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.
2012 federal tax forms 1040ez Determining Whether the Individuals Providing Services are Employees or Independent Contractors
2012 federal tax forms 1040ez 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 -
2012 federal tax forms 1040ez An independent contractor
2012 federal tax forms 1040ez An employee (common-law employee)
2012 federal tax forms 1040ez A statutory employee
2012 federal tax forms 1040ez A statutory nonemployee
2012 federal tax forms 1040ez 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.
2012 federal tax forms 1040ez Common Law Rules
2012 federal tax forms 1040ez Facts that provide evidence of the degree of control and independence fall into three categories:
2012 federal tax forms 1040ez Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
2012 federal tax forms 1040ez 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.)
2012 federal tax forms 1040ez 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?
2012 federal tax forms 1040ez 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.
2012 federal tax forms 1040ez 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.
2012 federal tax forms 1040ez Form SS-8
2012 federal tax forms 1040ez 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.
2012 federal tax forms 1040ez 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).
Your Civil Rights Are Protected
The Internal Revenue Service will not tolerate discrimination against anyone because of race, color, national origin (including limited English proficiency), reprisal, disability, age or sex (in education programs or activities) by its employees or anyone who volunteers or works with taxpayers at one of these community partners:
- Low Income Tax Clinics (LITC)
- Volunteer Income Tax Assistance (VITA) and
- Tax Counseling for the Elderly (TCE) sites
Other bases that apply in education or training programs or activities conducted by the IRS include religion, sexual orientation and status as a parent.
Persons with disabilities and/or limited English proficiency should be able to participate in or benefit from programs and services that IRS supports. Site Coordinators or Managers at the above sites are required to:
- Provide a reasonable accommodation when a person with a disability makes a request.
- Take steps to make sure Non-English speaking people have access to their programs or activities.
- Language assistance services may include oral and written translation.
For Frequently Asked Questions about reasonable accommodation, please click here.
How to File a Complaint
If you believe you’ve been discriminated against, send a written complaint to:
Operations Director, Civil Rights Division
Department of the Treasury - Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
For questions about your civil rights, contact us at the above address or contact us by email.
Page Last Reviewed or Updated: 14-Mar-2014
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