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

Question: What can I do 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, your employer is treating you 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 employer-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. Chapter 2 of Publication 15-A (.pdf), Employer's Supplemental Tax Guide, covers the factors used to determine if an employer-employee relationship exists.

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 why they are not withholding Social Security and Medicare taxes, and income taxes from your pay.

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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