IRS Resources

Please use the listed resources and be sure to use the Client Portal to send any information.

Do NOT email sensitive documents for any reason.

2018 Form 1099 Engagement Letter (will link once letterhead is complete)

The IRS requires that business owners file a Form 1099-Misc by January 31, 2019 for every individual or non-corporate LLC that you paid over $600 in 2018 for trade or business services. If you pay an attorney (including corporations) for trade or business services, they must receive a 1099 regardless of the amount paid. Failure to file the form for 2018 could result in a penalty that could be as much as $1,000 per each omitted, late or incorrect 1099-Misc.

Continue to print and sign full engagement letter ….

 

Withholding Calculator

The IRS encourages everyone to use the Withholding Calculator to perform a quick “paycheck checkup.”  This is even more important this year because of recent changes to the tax law for 2018.

The Calculator helps you identify your tax withholding to make sure you have the right amount of tax withheld from your paycheck at work.

 

Employee vs Subcontractor or Independent Contractor federal law

For federal employment tax purposes, the usual common law rules are applicable to determine if a worker is an independent contractor or an employee. Under the common law, you must examine the relationship between the worker and the business. You should consider all evidence of the degree of control and independence in this relationship. The facts that provide this evidence fall into three categories – Behavioral Control, Financial Control, and Relationship of the Parties.

 

Form I-9

Form I-9 is used for verifying the identity and employment authorization of individuals hired for employment in the United States. All U.S. employers must ensure proper completion of Form I-9 for each individual they hire for employment in the United States.


Form W-9

for subcontractors or independent contractors

Form W-4

for employees