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posted Jun 4, 2019 7:12:34 PM

I run a fireworks stand 2 times a year and pay my help commissions vs by the hour and they made more the $600. Should give them a 1099 or W-2?

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Level 15
Jun 4, 2019 7:12:35 PM

If you controlled how & when they did their jobs then you were their employer and they should have filled in a W-4  and you should have been withholding taxes on those checks ..... but if you didn't pay them a paycheck and withhold the required taxes and file the required payroll tax forms timely then you don't have W-2 employees.   


Sounds like you have  independent contractors who should have filled in a W-9 and you need to issue a 1099-misc if you paid them $600 or more. 


FYI ... the deadline to issue either of these forms along with the required form 1096 to the IRS has passed ... filing these after 1/31/18  will get you a penalty letter from the IRS.