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      • Rev. Rul. 87-41
      • Updated views of the IRS 20 factors used to determine employee vs. independent contractor status
      • 20 factors recast as 2 factors
      • “Wages” and “employment”
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      • Withholding by purchaser in sale of business and foreclosure by creditors – R.S.Mo § 144.150
      • Credits avoid double taxation
      • Liens for unpaid sales tax – § 144.380
      • Streamlined Sales Tax Project
      • Sales and use tax nexus
      • Policy Statement Updated – “Nexus in the New Economy: Ensuring a Level Playing Field for All Commerce”
      • The US Supreme Court ruled in South Dakota v. Wayfair that “Physical Presence” is no longer required for sales tax nexus
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Menu Close
  • Menu
    • Home
    • Directions to CECB Office
    • Terms of Representation
    • Privacy Policy
    • Current News Page
    • News Archives
    • Links
      • United States Government links
      • IRS telephone and web contacts and links
      • Federal Judiciary
      • Missouri State Government links
      • Courts
      • Greene County, Missouri
      • City of Springfield Government links
      • City of Springfield area links
      • Legal related sites
      • legal research
      • Charitable and non-profit sites
  • IRS Collection
    • Collection Options
      • IRS collection options
      • Determining the correct amount tax due
      • Currently not collectible Status
      • Installment Payments
      • Expiration of Statute of Limitations
      • Bankruptcy
      • Offer in Compromise
        • “settle IRS liability for pennies on the dollar … ”
        • News and cases on IRS & Missouri Offers in Compromise (OIC)
        • IRS warns of promoter claims to settle tax delinquencies cheaply
      • Information for IRS collection or OIC
      • IRS collection standards
      • Collection due process
      • Abatement of penalties or interest
      • Bankruptcy does not discharge lien
    • FAQ
      • What if I can’t pay my taxes ?
      • What if one spouse owes taxes but the other spouse doesn’t ?
      • What if I have not filed returns for ___ years ?
      • Can the IRS take my house ?
        • Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
        • U.S. Supreme Court Holds Tenancy by Entirety Property Subject to Federal Tax Lien for Taxes Owed by One Spouse Only (Craft)
        • 6th Circuit in Hatchett Retroactively Applies Craft Supreme Court Ruling that Federal Tax Lien Applies to Tenancy by the Entireties Property
        • Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
    • Innocent Spouse Relief
      • IRS innocent spouse relief flowchart
      • IRS innocent spouse equitable relief flowchart
    • Injured spouse claim
    • The Trust Fund Recovery Penalty
    • Liens & Levies
      • IRS tax liens, levies (seizure) and garnishments
      • Enforced collection
      • Subordination of IRS tax lien
      • Discharge of property from IRS lien
      • Exempt property
      • Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
    • Notice of Deficiency / Tax Court
    • Requesting IRS relief from hardship – Form 911
    • Audit
      • Audit
      • Correspondence Audits
      • Keep Good Records Now to Reduce Tax-Time Stress
    • Form 4868, extension of time to file return
    • Frivolous tax arguments
    • Cancellation of Debt Income
    • Obtaining Prior Years Tax Information from the IRS
    • Revocation or Denial of Passport in Case of Certain Unpaid Taxes
    • Taxpayer Rights
    • IRS Taxpayer Advocate Service
    • Walk in; IRS Taxpayer Assistance Center
    • Obtaining Prior Years Tax Information from the IRS
    • Where to obtain free tax help
    • Low Income Taxpayer Clinic (LITC)
    • Where to obtain free tax help
    • Missouri collection
      • Missouri Tax Collection
      • Missouri “combined” income tax liability
      • Missouri offer in compromise
      • Mandatory amendment of Missouri income tax return after federal change
      • LLC Members Liable for Entity Level Tax
      • Missouri Department of Revenue Voluntary Disclosure Program
  • Tax
    • Taxpayer Guide to Identity Theft
    • Like-kind exchange
    • “Flow-through” entities for tax purposes
    • Revised Partnership Audit Rules
    • Tax considerations when closing a business / going out of business
    • Car and Truck Expense Deduction Reminders
    • Auto and travel (business) expenses
    • Moving Expenses
    • Medical and Dental Expenses
    • Net operating loss (NOL)
    • Hobby or business ?
    • The Child Tax Credit
    • Which divorced parent can claim the dependency exemption
    • Missing W-2
    • Incorrect Social Security Numbers
    • Sec. 501(c)(3) Entities
      • Applying for tax exempt status
      • Lobbying & campaigning by exempt entities
      • Self-Employment Tax (SECA)
    • Payroll Tax
      • Withholding Tax Deposit Deadlines & Penalties
      • 20 factors used by the IRS to determine Employee or independent contractor status
      • Rev. Rul. 87-41
      • Updated views of the IRS 20 factors used to determine employee vs. independent contractor status
      • 20 factors recast as 2 factors
      • “Wages” and “employment”
      • Who are employees ?
      • Filing and reporting requirements
      • § 530 of the Revenue Act of 1978, as amended
      • Federal Insurance Contributions Act (FICA)
      • Federal Unemployment Tax Act (FUTA)
      • Statutory Employees
      • Religious Services
      • Government employees:
      • Leased Employees and PEOs
      • Agricultural labor generally is subject to FICA and FUTA
      • Certain family of an employer exempt from FICA and FUTA taxes
      • Misclassified Workers
      • Supreme Court Case Notwithstanding: Chief Counsel Will Hold Partners Liable For Employment Taxes
      • Reporting Hiring of New Employees to Child Support Enforcement
      • New Child Support Web Site for Employers
      • Payroll tax and other issues
      • Social Security Number Verification Service (SSNVS)
      • Penalties
    • Sales Tax
      • Sales tax
      • Use tax
      • Facts can affect application of sales tax in particular cases
      • Sales and use tax exemptions and exclusions
      • Personal liability for unpaid sales tax – R.S.Mo 144.157
      • Withholding by purchaser in sale of business and foreclosure by creditors – R.S.Mo § 144.150
      • Credits avoid double taxation
      • Liens for unpaid sales tax – § 144.380
      • Streamlined Sales Tax Project
      • Sales and use tax nexus
      • Policy Statement Updated – “Nexus in the New Economy: Ensuring a Level Playing Field for All Commerce”
      • The US Supreme Court ruled in South Dakota v. Wayfair that “Physical Presence” is no longer required for sales tax nexus
  • Corporate/LLC
    • Choosing a Business Structure
    • “Flow-through” entities for tax purposes
    • Forming a Corporation
    • Annual and Special Corporate Meetings
    • Qualification to do business in another state
    • Corporate Dissolution (voluntary)
    • Rescission of Administrative Dissolution of a Corporation
    • Merger
    • Serving as Director For a Not-for-Profit Corporation
    • Annual Meeting checklist
    • Organization of a new limited liability company (“LLC”)
  • Legal Topics
    • Third Party Opinion Letters
    • Revised UCC Article 9 Security Interest
    • Estate Planning
      • Estate planning
      • Estate and gift tax
      • Information to gather and activity as a part of estate planning
    • Franchising
      • Franchising for franchisors
      • Franchising information for [potential] franchisees
      • Amended FTC Franchise Rule 16 C.F.R. Part 436
      • New disclosure requirements under the amended FTC franchise rule
      • Preparing to implement the amended FTC franchise rule
      • The Proposed FTC Business Opportunity Rule
      • Franchise disclosure and regulation (pre-2007/8)
    • Real Estate
      • Purchasing a house
        • Considerations in Buying or Selling a House
      • Some of the items to complete after signing the real estate contract to purchase a house and before closing
    • Family / Business Succession Planning
    • Trademark
    • Copyright
  • Site map
  • Search
carnahanlaw

Misclassified Workers

Home » Misclassified Workers

New 1/9/08

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

This web site presents general information only and is not legal advice.  Consult a lawyer about your specific circumstances, changes to applicable laws, rules and regulations, and other legal issues.

Representation: Use of this web site does not establish an attorney-client relationship. You must engage me in writing to represent you. Do not send me information on a specific legal matter until you speak with me and obtain authorization.

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