What can be done if an employer will not withhold income taxes,
social security, and Medicare from my pay?
Generally, in situations such as this, the employer is not considering
you to be an employee. Rather, you are being treated as an independent contractor
(self-employed person). If you cannot resolve this matter with your employer,
and if you feel that an employer-employee relationship exists, you should
submit a Form SS-8 (PDF), Determination of Employee
Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
The factors used to determine if an employer-employee relationship exists
are covered in Chapter 2 of Publication 15-A (PDF), Employer's
Supplemental Tax Guide.
If your status as an employee is not at issue, it may be that you are in
a category of employment whose earnings are not defined as wages under U.S.
federal tax and social security law. Find out from your employer the reason
that social security and Medicare taxes and income taxes are not being withheld
from your pay. If you have further questions, contact the IRS at 800-829-1040
or visit an IRS walk-in office for assistance.
References:
- Form SS-8 (PDF), Determination of Employee
Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding
- Publication 15-A (PDF), Employer's Supplemental
Tax Guide
- Publication 1779 (PDF), Independent
Contractor or Employee
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