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Irs Amended Taxes
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Irs Amended Taxes
Irs amended taxes Publication 515 - Additional Material Prev Up Next Home More Online Publications
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TEB State Newsletter - January 2012
This is the inaugural edition of a newsletter specifically designed to meet the needs of state officials responsible for overseeing the issuance of tax-advantaged bonds and ongoing compliance with applicable federal tax rules. This newsletter is a direct result of the State Government Communication land Outreach project of the IRS office of Tax Exempt Bonds.
TEB State Newsletter - April 2013
Semi-annual newsletter to assist in meeting the needs of state officials responsible for overseeing the issuance of tax-advantaged bonds and ongoing compliance with applicable federal tax rules. This newsletter also draws attention to key program developments and new educational resources released since the last issue.
TEB State Newsletter - January 2014
Our January newsletter starts with a message from our new Director of Tax Exempt Bonds, Rebecca Harrigal. This newsletter also provides overviews of our recent phone forums and previews of upcoming phone forums; highlights our new Publication 5091, Voluntary Compliance for Tax-Exempt and Tax-Credit Bonds and the Advisory Committee on Tax Exempt and Government Entities' Annual Report; and an update on the effects of sequestration on tax-advantaged bonds.
Page Last Reviewed or Updated: 09-Jan-2014
The Irs Amended Taxes
Irs amended taxes It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
Irs amended taxes 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 amended taxes Select the Scenario that Applies to You:
Irs amended taxes I am an independent contractor or in business for myself
Irs amended taxes 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 amended taxes I hire or contract with individuals to provide services to my business
Irs amended taxes 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 amended taxes Determining Whether the Individuals Providing Services are Employees or Independent Contractors
Irs amended taxes 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 amended taxes An independent contractor
Irs amended taxes An employee (common-law employee)
Irs amended taxes A statutory employee
Irs amended taxes A statutory nonemployee
Irs amended taxes 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 amended taxes Common Law Rules
Irs amended taxes Facts that provide evidence of the degree of control and independence fall into three categories:
Irs amended taxes 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 amended taxes 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 amended taxes 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 amended taxes 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 amended taxes 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 amended taxes Form SS-8
Irs amended taxes 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 amended taxes 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).