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Independent contractor (self-employed) or employee?
Generally, you do not have to withhold or pay any taxes on payments to independent contractors.
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Reporting Payments to Independent Contractors
If you pay independent contractors, you may have to file Form 1099-NEC, Nonemployee Compensation, to report payments for services performed for your trade
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Publication 3833 (Rev. 12-2014)
Qualifying payments are not subject to income tax, self-employment tax, or employment taxes. (Social Security, Medicare, and federal unemployment taxes) even
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