Exempt organizations: Independent contractors vs. employees

Description of the types of relationships between workers and exempt organizations for which services are provided.
General Information
Charities and Nonprofits

Topic no. 762, Independent contractor vs. employee

Topic No. 762 Independent Contractor vs. Employee
Tax Topics

Know who you're hiring independent contractor self employed vs employee

Know Who You're Hiring - Independent Contractor (Self-employed) vs. Employee
General Information
Small Businesses

Worker Classification 101: employee or independent contractor

Tax Tip 2022-117, August 2, 2022 — A business might pay an independent contractor and an employee for the same or similar work, but there are key legal differences between the two. It is critical for business owners to correctly determine whether the people providing services are employees or independent contractors.
General Information
Businesses, Self-Employed, Individuals

Frequently asked questions about the Employee Retention Credit

These FAQs provide general information about eligibility, claiming the credit, scams and more guidance about the Employee Retention Credit.
General Information
Businesses

About Form 8919, Uncollected Social Security and Medicare Tax on Wages

Information about Form 8919, Uncollected Social Security and Medicare Tax on Wages, including recent updates, related forms, and instructions on how to file. Form 8919 is used by certain employees to report uncollected social security and Medicare taxes due on compensation.
General Information
Individuals

Employment taxes for exempt organizations

Links to information about employment taxes for tax-exempt organizations.
General Information
Charities and Nonprofits

Presentations from the 2024 IRS Nationwide Tax Forum

Presentation material from the 2024 IRS Nationwide Tax Forum held in 5 cities from July to September 2024.
General Information
Tax Professionals

Coronavirus tax relief for businesses and tax-exempt entities

Get information on coronavirus (COVID-19) tax relief for businesses and tax-exempt entities.
News
Charities and Nonprofits, Businesses

Payroll professionals tax center information for payroll professionals and their clients

Information for payroll professionals and their clients. This page includes links to information on employment taxes, worker classification, electronic filing, employment tax related forms and publications, news and events, and more.
General Information
Small Businesses