IRS Updated Guidelines – Workers Comp Audit
Premium auditors seem to be listing all contractors as employees lately even if provided with a certificate of insurance.
Differentiating between employees and subcontractors can be confusing for many employers. There is a great new IRS updated guidelines web page on subcontractors. I have often heard the IRS rules do not go far enough for a certain state.
The text below can be found here at the IRS website. I included the IRS updated guidelines for your convenience. I will comment more on it later this week.
Independent Contractor (Self-Employed) or Employee?
Select the Scenario that Applies to You:
Common Law Rules
Form SS-8 – IRS Updated Guidelines
Employment Tax Obligations
Employment Tax Guidelines – IRS Update Guidelines
Misclassification of Employees
Consequences of Treating an Employee as an Independent Contractor
Misclassified Workers Can File Social Security Tax Form
Voluntary Classification Settlement Program
Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court. These were a reprint of the IRS Updated guidelines
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