An independent contractor status is indicated if the worker:
Receives a Form W-2.
Completes a Form W-4.
Is not required to complete Form I-9.
Is not required to complete Form W-9.
Independent contractors DO NOT complete Form I-9, as they are not employees underIRCA (Immigration Reform and Control Act).
Employees receiveForm W-2and completeForm W-4.
Independent contractors completeForm W-9for tax reporting.
References:
IRS Independent Contractor Guidelines (Publication 1779)
Submit