[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303409-105":53,"doc-detail-303409-en":118},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":111,"head_meta":113,"extra_data":115,"updated_unix":117},105,"en","irs-tax-publications-independent-contractor-or-employee","IRS Tax Publications - Independent Contractor or Employee","","Independent Contractor or Employee guidance from IRS Tax Publications helps workers determine federal tax classification for employment and income tax withholding. The brochure explains why worker status matters for federal income tax, Social Security, Medicare, and filing responsibilities, and highlights that classification depends on reviewing all facts, not a single factor. It organizes key considerations into behavioral control, financial control, and the relationship of the parties, then summarizes tax and benefit expectations for employees versus independent contractors.",{"@graph":63,"@context":110},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/irs-tax-publications-independent-contractor-or-employee/303409/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/irs-tax-publications-independent-contractor-or-employee/303409.png","ImageObject",442,249,{"name":88,"@type":89},"Gloria","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"What are the tax responsibilities differences between employees and independent contractors?","Question",{"text":108,"@type":109},"Employees generally have the employer withhold income tax and their portion of Social Security and Medicare taxes, receive a Form W-2, and their employer pays related taxes. 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Publication 15-A,Employer’s Supplemental Tax Guide, provides additionalinformation on independent contractor status.  \n# IRS Electronic Services\n\nYou can download and print IRS publications, forms, andother tax information materials on the Internet at www.irs.gov. You can also call the IRS at 1-800-829-3676 (1-800 -TAX-FORM) to order free tax publications and forms.  \nCall 1-800-829-4933, the Business and Speciality TaxLine, if you have questions related to employment taxissues.  \n# Independent Contractor or Employee\n\nWhich are you?  \nFor federal tax purposes, this is an important distinction. Worker classification affectshow you pay your federal income tax,social security and Medicare taxes, and how you file your tax return. Classification affects your eligibility for social securityand Medicare benefits, employer provided benefits and your tax responsibilities. If you aren’t sure of your work status, youshould find out now. This brochure can help you.  \nThe courts have considered many facts in decidingwhether a worker is an independent contractor or anemployee. These relevant facts fall into three maincategories: behavioral control; financial control; andrelationship of the parties. In each case, itis veryimportant to consider all the facts – no single fact providesthe answer. Carefully review the following definitions.  \n# Behavioral Control\n\nThese facts show whether there is a right to direct orcontrol how the worker does the work. A worker is anemployee when the business has the right to direct andcontrol the worker. The business does not have to actuallydirect or control the way the work is done – as long as theemployer has the right to direct and control the work. Forexample:  \nInstructions – if you receive extensive instructionson how work istobe done, this suggests that you arean employee. Instructions can cover a wide range oftopics, for example:  \n• how, when, or where todo the work  \n• what tools or equipment to use  \n• what assistants to hire to help with the work  \n• where to purchase supplies and services  \nIf you receive less extensive instructions about whatshould be done, but not how it should be done, youmay be an independent contractor. For instance,instructions about time and place may be less importantthan directions on how the work is performed.  \nTraining – if the business provides you with trainingabout required procedures and methods, this indicatesthat the business wants the work done in a certain way,and this suggests that you may be an employee.  \n# Financial Control\n\nThese facts show whether there is a right to direct orcontrol the business part of the work. For example:  \nSignificant Investment – if you have a significantinvestment in your work, you may be an independentcontractor. While there is no precise dollar test, theinvestment must have substance. However, a significantinvestment isnot necessary to be an independentcontractor.  \nExpenses – if you are not reimbursed for some or allbusiness expenses, then you may be an independentcontractor, especially if your unreimbursed businessexpenses are high.  \nOpportunity for Profit or Loss – if you can realizea profit or incur a loss, this suggests that you arein business for yourself and that you may be anindependent contractor.  \n# Relationship of the Parties\n\nThese are facts that illustrate how the business andtheworker perceive their relationship. For example:  \nEmployee Benefits – if you receive benefits, such asinsurance, pension, or paid leave, this is an indicationthat you may be an employee. If you do not receivebenefits, however, you could be either an employee oran indepen","cbCais9QCqRFFBvB","https://ap.wps.com/l/cbCais9QCqRFFBvB","pdf",523837,"English","# IRS Tax Publications\n## IRS Electronic Services\n## Independent Contractor or Employee\n## Behavioral Control\n## Financial Control\n## Relationship of the Parties\n## When You Are an Employee\n## When You Are an Independent Contractor","[{\"question\":\"What are the tax responsibilities differences between employees and independent contractors?\",\"answer\":\"Employees generally have the employer withhold income tax and their portion of Social Security and Medicare taxes, receive a Form W-2, and their employer pays related taxes. Independent contractors may receive Form 1099-MISC, must pay their own income tax and self-employment tax (SECA), may need estimated tax payments, and can deduct business expenses on Schedule C.\"}]","IRS Tax Publications - Independent Contractor or Employee | PDF",1789803239]