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W-4 - Allowances, Excess FICA, Students, Withholding

Question: What can be done if an employer will not withhold income taxes, social security, and Medicare from my pay?

Answer:

Generally, if an employer does not withhold income taxes, social security, and Medicare from your pay, you are being treated as an independent contractor (self-employed person).  Verify with your employer if they consider you an employee or an independent contractor.

If you believe an employee relationship exists and you cannot resolve this matter with your employer, 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 wages for federal employment tax purposes. 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 toll-free at 800-829-1040 or visit an IRS walk-in office for assistance.

Additional Information:


Category: IRS Procedures
Subcategory: W-4 - Allowances, Excess FICA, Students, Withholding

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
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