Where do i enter income that wasn't taxed

[muatclan]

I worked for an employer that just cut me a check without taking taxes out. He hasn't sent me anything but I have copies of the checks that I have deposited. Where do I enter this income?

[MichaelDC]

There are two possible scenarios to your question:

1. Your "employer" wasn't really an employer, but paid you as an independent contractor, having not taken any taxes out the entire time that you worked there.

Here, you have the option to claim yourself as an independent contractor and file Self-Employed or contest that you actually were an employee and file Form SS-8 and Form 8919.

To get more information about the difference between an employee and an independent contractor, go to the IRS website.

To claim the income as a self-employed independent contractor:

1.       type Schedule C in the Search Box at the top of the screen (you may see a magnifying glass there).  

2.       Click Jump to Schedule C.  

To contest that you actually were an employee though the employer didn’t pay his share of your Social Security and Medicare taxes, file: (Caution: your “employer” may not be pleased with the outcome of you filing an SS-8.)

·         Form SS-8 is a form the IRS uses to determine whether a worker is an employee or an independent contractor.

·         Form 8919 (Uncollected Social Security and Medicare Tax on Wages) is used if you believe you have been improperly classified as independent contractors by an employer. The form will 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

Both SS-8 and Form 8919 will be entered under Less Common .  

While you are logged into your TurboTax Self Employed account follow the steps.

1. Select the Personal tab, then Personal Income
2. Select I'll choose what I work on
3. Choose to see all income categories
4. Scroll to Less Common Income
5. Select Miscellaneous Income
6. Select Other income not already reported on a Form W-2 or Form 1099 
7. Select Yes, then Continue past Household and Sick Income 
8. Select Yes, then Continue
9. Select Employee compensation that was not reported on a W-2
10. Continue to see the information about the SS-8 and enter your information (image attached)

Finally, if you actually are an employee with taxes withheld, but didn’t receive a W-2 by February 14, you can file a substitute W-2:

1.      In your TurboTax program, search for W-2 or W2 (lower case works also) and then click the "Jump to" link in the search results to get to the W-2 entry screen.

2.      Fill out your W-2 as best you can using the information from your last paystub.

3.      When finished, proceed through the interview. Eventually you'll get to the Do Any of These Apply to This W-2?screen.

o    Check the box I did not receive a W-2 and need to complete a substitute form near the bottom.

o    Check any other box(es) that apply to your W-2 before clicking Continue.

4.      Eventually you'll come to a screen which will ask if you want to complete Form 4852 for wages paid. Answer Yes and carefully follow the onscreen instructions.