Misclassified Workers 
1/9/08
- Payroll taxes and other issues
- Verifying employee SSNs
- What constitutes wages ?
- Who are employees ?
- 20 factors in determining employee or independent contractor status
- IRS tip, 2 factors
- misclassified employees
- Updated views of the IRS 20 factors
- IRS web – Withholding for foreign athletes and entertainers
- Statutory employees
- Government employees
- Agricultural employees
- Ministers and religious organizations
- Leased employees and PEO organizations
- Family members
- Federal Insurance Contributions Act (FICA)
- Federal Unemployment Tax Act (FUTA)
- Self-Employment Tax (SECA)
- Deposit deadlines
- Penalties
- Trust fund recovery penalty, IRC § 6672
The IRS has a new Form 8919, Uncollected Social Security and Medicare Tax on Wages, for employees misclassified as independent contractors by an employer, used to figure and report the employee’s share of uncollected social security and Medicare taxes due on their compensation.
Related Links:
- IR-2007-203, Misclassified Workers to File New Social Security Tax Form
- S-2007-27, Employment Taxes and Classifying Workers
