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Self employed
It sounds like she does meet the definition of an employee. You'll need to dispute the classification, otherwise you'll be responsible for the FICA taxes, which isn't correct.
When you enter the 1099-NEC, choose "Income that should've been reported on a W-2."
Make sure you send Form SS-8 to the IRS either before or on the day you file your return.
‎April 12, 2025
8:32 AM