who should fill out the w-2 form brainly

Worker was treated as an employee for part of the yearĮxaminers often encounter situations where a worker was treated as an employee for part of the year and an independent contractor for a separate part of the year.

The payment reported on Form 1099-MISC represented additional compensation to the worker in his capacity as an employee for which he received compensation reported on Form W-2 (e.g., a bonus payment).

The worker was performing two or more distinct services and the taxpayer considered the worker to be an employee for one service and an independent contractor for the other service (i.e., dual status worker).The worker was treated as an employee for part of the year and an independent contractor for a separate part of the year (i.e., payments reported on Form W-2 and Form 1099-MISC were for the same services but distinct periods of time during the year).When the taxpayer filed both Form W-2 and Form 1099-MISC for a worker, the examiner should consider whether: Resources (Court Cases, Chief Counsel Advice, Revenue Rulings, Internal Resources) However, when a taxpayer files both, Form W-2 and Form 1099-MISC, for a worker for the same year, there is a worker classification issue based on facts of the case.

When a taxpayer does not treat a worker as an employee, the examination of whether compensation is subject to employment taxes is considered a worker classification issue.

Who should fill out the w-2 form brainly