Hello All

I work at a kennel/dog grooming shop

I received a 1099 from my employer for work I did i 2013

She states that I am an independent contractor thats why she pays me this way

I worked for her every week in 2013 on a regular basis,30-45 hrs week average.

I did the same work as her other 4 employees ,all of whom are on her regular W2 payroll,kennel work/dog bathing

I received weekly schedules,which I still have, that included myself as well as the other 4 employees

I went to work 5-6 days a week and opened her shop for her, I was the first one there 5-6 days a week

Had a key to the shop as well as the alarm code

I dont own my own business,basically I am an employee just like the other 4 people

I dont have any business expenses to claim.Just went to work 5-6 days a week

None of the other 4 had a key and the alarm code

Believe she did this to me so she does not have to pay her share of my social security and medicare,also so she would not have to pay my workers comp,which is sorta bad,whereas I work with large dogs sometimes and am sometimes nervous of getting bit

She let me go Christmas week and I no longer am employed there

My question is should I file form SS8 then form 8919 to get her to pay her share?

I read that form SS8 has to be sent in before or on day of filing and to fill out form 8919 and check the G box

Is form 8919 included in any of the H&R block software titles?

I usually do my own taxes online with hr block and want to be sure I purchase the correct one.I looked at the premium business,but I dont own a business,traveled from my house every day to work

If form 8919 is included in one of the software programs will the program ask me about the 1099 to guide me to the form 8919?

I am confused

Thank you so much for your help

#1;Did you check the employment contract with the ER?? As long as you are a reg EE, you are subject to W2, not 1099MISC; if she is treating you as an Independent Contractor then the major difference is that she does not withhold Income Tax or Social Security and that makes you responsible for them. When you were hired she probably had you sign an employment agreement that stated that you were an independent contractor and as such you would be issued a 1099 form instead of a W-2 and that you were responsible for your own taxes and social security. This is a normal business practice in industries where there is a large personnel turnover or for short term employment needs. I guess my question for you would have to be why do you believe yourself to be a regular EE and not a contractor?

#2; The courts have considered many facts in decidingwhether a worker is an independent contractor or an employee.
These relevant facts fall into three main categories; you are an EE if you receive extensive instructions on how work is to be done, this suggests that you are an EE. Instructions can cover a wide range of topics, for example:• how, when, or where to do the work • what tools or equipment to use • what assistants to hire to help with the work • where to purchase supplies and service. If you receive less extensive instructions about what should be done, but not how it should be done, you may be an independent contractor. For instance, instructions about time and place may be less important than directions on how the work is performed.Also, if the business provides you with training about required procedures and methods, this indicates that the business wants the work done in a certain way, and this suggests that you may be an EE; 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 is not necessary to be an independent
contractor.if you are not reimbursed for some or allbusiness expenses, then you may be an independent
contractor, especially if your unreimbursed businessexpenses are high.if you can
realize a profit or incur a loss, this suggests that youare in business for yourself and that you may be an
independent contractor.Relationship of the Parties.For example: EE Benefits – if you receive benefits, such asinsurance, pension, or paid leave, this is an indication thatyou may be an EE. If you do not receive benefits,however, you could be either an EE or an independent contractor.A written contract may show what both you and the business intend. This may be very significant if it is difficult, if not impossible, to determinestatus based on other facts.

#3;I guess so;as you can see, a common reason ERs treat their EEs as independent contractors is to avoid FICA /FUTA/SUTA tax liabilities. An ER can be liable for the acts of an EE as if the ER did the act itself and that is not the case with an independent contractor generally. Misclassifying worker status. Sometimes ERs incorrectly treat EEs as independent contractors to avoid paying employment taxes as said. ERs who misclassifyEEs as independent contractors (and are not eligible for relief under Section 530 of the Revenue Act of 1978) will be liable for the employment taxes on wages paid to the misclassified worker and subject to penalties.

Basically your employeer was illegally avoiding paying taxes for you as an employee, you should file a SS-8 form and after you recieve a desicion which sounds as though the IRS will agree with you then you can file a 8919 and by my understanding she will be liable for all employment taxes on the wages you recieved as well as any penalties the IRS sees fit. You need to file IRS form SS-8.If the IRS agrees with you, you can file a 1040 with form 8919 and pay only the employee share of fICA/HI/SUTA, I guess.if the IRS does not agree with you, you need to file a 1040 with a schedule C-EZ and SE. A business name, insurance, etc. is not a requirement.however, I guess this is not the case for you since you are not a self employer filing Sch C.The nature of the work determines whether or not you are an employee.

#4;As mentioned above;whether you check the A or G depends on the situation as mentioned above.



#5;I am not familiar with the return software;you need to contact the software vendor. If you negotiated hard for that status with your ER, you need to follow some guidelines so neither of you lands on the wrong side of the law. You will need a federal or state Tax ID because the IRS is looking harder at ERs who report the earnings of independent contractor under social security numbers. However, if you are harboring real doubts whether the work you do for your ER can be classified under that category you may try to avoid self-employment taxes by filing Form 8919. By doing this, you may be saving on paying the employer’s component of Social Security and Medicare taxes, but simultaneously blowing the whistle on your ER.The IRS and Wage & Hour Division of the DOL use the 8919 filer data to identify possible offenders under the misclassification category. The audit process would also involve clearly revealing your information to the ERas the whistle-blower and you may possibly lose the opportunity to work for that particular ER ever again, either because they went bust or just would not consider taking you on again. If the IRS investigation were to conclude that the employer misclassified the worker and failed to meet the employee reporting and withholding requirements, the liability for misclassification could include unpaid taxes as well as penalties for wage and hour laws and also overtime pay and may prove really expensive to the employer. There are cases where, in small businesses, an ER wishes to start withholding the taxes and meet the regulatory requirements but gets dissuaded by the EEs who find that their pay check gets smaller (after the withholding of taxes) and quit the work or threaten to quit, putting the existence of the business itself at risk. Once caught in the dragnet, no ER can hope to prove a claim of innocence following industry practice and not attempting to dodge the payment of legitimate taxes.The IRS encourages people who are in doubt about their classification to file Form SS-8 for Purposes of Federal Employment Taxes and Income Tax Withholding. The IRS will then decide the status of the worker and sends a determination letter. If the IRS states that you are an EE, you have to file Form 8919.

#6;as mentioned above;