Links to IRS Employment Tax & Job Classification Forms

Please use the links below, provided by the Internal Revenue Service, to find useful publications, forms and revenue rulings covering worker classification issues.

Employment Taxes for Businesses (HTML link)

Self-Employment Tax (HTML link)

Businesses with Employees (HTML link)

Independent Contractors vs. Employees (HTML link)

Employment Tax Publications (HTML link)

Fact Sheet 2006-21: IRS Reminds Businesses to Classify Workers Correctly (HTML link)

Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF file)

Form 8919 (Draft) (PDF file)

Form 1099 MISC (PDF file)

Form W-2 (PDF file)

Publication 1976, Section 530 Employment Tax Relief Requirements (PDF file)

Publication 1779, Independent Contractor or Employee (PDF file)

IRS Internal Training: Employee/Independent Contractor (PDF file)

Section 1122 from Small Business Job Protection Act of 1996 (MS Word file)

Section 530 from 1978 Revenue Act (MS Word file)

Definition of Employee (MS Word file)

Rev. Rul. 87-41 (MS Word file)

Employment Tax Case Citations (MS Word file)