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

Question: What can I do if an employer won't withhold income taxes, social security and Medicare from my pay?

Answer:

Generally, if an employer doesn't withhold federal income taxes, social security and Medicare from your pay, your employer is treating you as an independent contractor (self-employed person). First verify with your employer if they consider you an employee or an independent contractor.

If you believe an employer-employee relationship exists and you can't resolve this matter with your employer, you should submit a Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Chapter 2 of Publication 15-A, Employer's Supplemental Tax Guide, covers the factors used to determine if an employer-employee relationship exists.

If your status as an employee isn't at issue, it may be that either you perform a category of service that's not employment for federal employment tax purposes or your pay is in a category that's not wages for federal employment tax purposes. Find out from your employer why they're 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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