My son is the sole cook of a restaurant. He will not be getting a W-2. He wants a 1099 form from the employer that shows the employer's contribution to his social security and Medicare. The employer is hesitating and may not provide a 1099. If the employer does not provide a 1099, what is my son's obligation for social security and Medicare on his income tax return as a percent of his gross income? Is it 7.65% (6.2 + 1.45)? What form must he use to report his income in this situation? Should he report his employer to the IRS for not providing a 1099 form?
