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Tax Agencies

• Internal Revenue Service
• Franchise Tax Board
• California Secretary of State
• California State Board of Equalization
• California Employment Development Department
• San Diego County Treasurer
• Attorney General Charitable Trusts

Tax Information for Employers

The IRS has issued a fact sheet to assist employers in better understanding their responsibilities regarding employment taxes and worker classification. Businesses use several factors to determine how to classify its workers, including the degree of control the business has over its workers. Generally, the more control the business has over a worker, the more likely it is that the worker is an employee rather than an independent contractor. The three areas that the IRS looks at to determine worker classification are behavioral control, financial control, and type of relationship. The fact sheet discusses each of these three categories. The IRS Web site has instructions on how to correct mistakes in classifying employees.

The IRS notes that it is a common misconception that a part time worker or worker earning less than $600 per year should be classified as an independent contractor. Part time status and hours worked are generally not factors that determine whether a worker is an employee or an independent contractor. The IRS also reminds employers that outsource some or all of their payroll that they are still responsible for the payment of the taxes if the third party provider fails to make their employment tax deposits.

Visit the IRS website for additional information on worker classification.

Other Useful Sites

• Tax Info for Charitable Organizations –The IRS website includes a wealth of information about charities and foundations including exemption requirements, deductibility information, and employment tax information.
• AICPA–The American Institute of Certified Public Accountants has lots of information for accountants and future accountants. It also provides information for consumers.
• The Small Business Administration–The SBA helps Americans start, build and grow businesses. It is a great resource for business owners.
• Mint–Mint offers free personal finance software to assist in money management, financial planning, and offers budget tools.
• Battery Recycling–L&B recently began participating in this battery recycling program. View the website to get your own kit.
• Quickbooks