Sometime, somebody who thinks they are an employee gets a 1099-Misc. The IRS has rules about who is an employee and who is an Independent Contractor. If you got this, your employer did not withhold taxes from your pay. These are some of the tests. If you are meet the qualifications to be an employee, see your options below.
Under
common-law rules, anyone who performs services for you is your employee if you can control what will be done
and how it will be done. This is so even when you give the employee
freedom of action. What matters is that you have the right to control the
details of how the services are performed.
-
Behavioral: Does the company control or have the
right to control what the worker does and how the worker does his or her
job?
-
Financial: Are the
business aspects of the worker’s job controlled by the payer? (these
include things like how worker is paid, whether expenses are reimbursed,
who provides tools/supplies, etc.)
-
Type of Relationship: Are there
written contracts or employee type benefits (i.e. pension plan, insurance,
vacation pay, etc.)? Will the relationship continue and is the work
performed a key aspect of the business?
However,
the only way around this, is to file a Form 8919. The qualifications and
instructions are available in the link below. Keep in mind that if you are still working for this establishment and you file this form, the owner probably won't like it.
Workers who believe they have been
improperly classified as independent contractors by an employer can use Form
8919, Uncollected Social Security and Medicare Tax on Wages to figure and
report the employee’s share of uncollected Social Security and Medicare taxes
due on their compensation. See the full article Misclassified Workers to File New Social Security
Tax Form for
more information.
