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Amended Tax Return Form

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Amended Tax Return Form

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Quality Examination Process

The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) Division taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

QEP sets the foundation for improved communication between LB&I agents and taxpayers. QEP also supports greater consistency in the exam process.

LB&I has developed a new publication, “ Achieving Quality Examinations through Effective Planning, Execution and Resolution”. The publication outlines the LB&I examination process from start to finish, and it explains LB&I and taxpayer responsibilities for ensuring an efficient, effective examination. LB&I revenue agents will review the publication with taxpayers at the start of most new tax examinations.

Note: IRM Section 4.46 – LB&I Guide for Quality Examinations – is being updated to reflect these changes. Existing references to the Joint Audit Planning Process are being removed and replaced with information about the Quality Examination Process.

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Page Last Reviewed or Updated: 16-Jan-2014

The Amended Tax Return Form

Amended tax return form It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. Amended tax return form Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. Amended tax return form Select the Scenario that Applies to You: Amended tax return form I am an independent contractor or in business for myself Amended tax return form If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. Amended tax return form I hire or contract with individuals to provide services to my business Amended tax return form If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. Amended tax return form Determining Whether the Individuals Providing Services are Employees or Independent Contractors Amended tax return form Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - Amended tax return form An independent contractor Amended tax return form An employee (common-law employee) Amended tax return form A statutory employee Amended tax return form A statutory nonemployee Amended tax return form In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. Amended tax return form Common Law Rules Amended tax return form Facts that provide evidence of the degree of control and independence fall into three categories: Amended tax return form Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? Amended tax return form 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.) Amended tax return form 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? Amended tax return form Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. Amended tax return form The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. Amended tax return form Form SS-8 Amended tax return form If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. Amended tax return form Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).