Can I file 1099 misc for my teachers who work part time in my after school program and work 20 hrs or less per week, without benefits.

[xmasbaby0]

Are you running a tutoring center?

[TaxGuyBill]

Most likely, they are Employees (w-2, plus payroll returns and more), NOT Independent Contractors (1099-MISC).
<a rel="nofollow" target="_blank" href="https://www.irs.gov/newsroom/understanding-employee-vs-contractor-designation">https://www.irs.gov/n...>

[xmasbaby0]

@TaxGuyBill You read my mind.

[xmasbaby0]

@TaxGuyBill You read my mind.

[Hal_Al · Accepted solution]

Yes, but.........

As others have said, they are most likely employees and not independent contractors. See https://www.irs.gov/newsroom/understanding-employee-vs-contractor-designation

The most important thing is to have  an understanding, up front, on how taxes will be handled. It's unfair to hit the employee with a 1099-Misc, with it's 8% additional tax liability, after the fact.