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An official website of the United States Government


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   INFORMATION FOR… Individuals Business & Self Employed Charities and
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   compensation Form 9465 Installment Agreement Request
   POPULAR FOR TAX PROS Form 1040-X Amend/Fix Return Form 2848 Apply for Power
   of Attorney Form W-7 Apply for an ITIN Circular 230 Rules Governing Practice
   before IRS

Search
Include Historical Content
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Include Historical Content
- Any -No
Search


INFORMATION MENU

 * Help
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FILE

 * Overview
 * INFORMATION FOR…
 * Individuals
 * Business & Self Employed
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 * Tax Exempt Bonds
 * FILING FOR INDIVIDUALS
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 * Payment Plan (Installment Agreement)
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 * Tax Withholding Estimator
 * Estimated Taxes
 * Penalties


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If workers are independent contractors under the common law rules, such workers
may nevertheless be treated as employees by statute (statutory employees) for
certain employment tax purposes if they fall within any one of the following
four categories and meet the three conditions described under Social Security
and Medicare taxes, below.

 * A driver who distributes beverages (other than milk) or meat, vegetable,
   fruit, or bakery products; or who picks up and delivers laundry or dry
   cleaning, if the driver is your agent or is paid on commission.
 * A full-time life insurance sales agent whose principal business activity is
   selling life insurance or annuity contracts, or both, primarily for one life
   insurance company.
 * An individual who works at home on materials or goods that you supply and
   that must be returned to you or to a person you name if you also furnish
   specifications for the work to be done.
 * A full-time traveling or city salesperson who works on your behalf and turns
   in orders to you from wholesalers, retailers, contractors, or operators of
   hotels, restaurants, or other similar establishments. The goods sold must be
   merchandise for resale or supplies for use in the buyer’s business operation.
   The work performed for you must be the salesperson's principal business
   activity.

Refer to the Salesperson section located in Publication 15-A, Employer's
Supplemental Tax Guide for additional information.


SOCIAL SECURITY AND MEDICARE TAXES

Withhold Social Security and Medicare taxes from the wages of statutory
employees if all three of the following conditions apply.

 * The service contract states or implies that substantially all the services
   are to be performed personally by them.
 * They do not have a substantial investment in the equipment and property used
   to perform the services (other than an investment in transportation
   facilities).
 * The services are performed on a continuing basis for the same payer.


RELATED

Independent contractor (self-employed) or employee?
Exempt organizations: Who is a statutory employee?
Reporting payments to independent contractors
Step 1 – Procedural review


FORMS & INSTRUCTIONS

About Form 1099-NEC, Nonemployee Compensation



PUBLICATIONS

Publication 15-A (2024), Employer's Supplemental Tax Guide
Publication 1779, Independent Contractor or Employee (PDF)
Page Last Reviewed or Updated: 22-Aug-2024
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