IRS Publication 15A — Employer's Supplemental Tax Guide
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“Elec- tronic systems must also exactly replicate the text on line 2 and the 2026 Marginal Rate T ables (inclusive of all related text above and within the tables) as they appear after the paper Form W-4R. An electronic substitute to Form W -4R can provide a link to a web page with the 2026 Marginal Rate T ables, inclusive of all related text on the first page of the W -4R starting with the text “2…”
Example. Steve Smith, a computer programmer, is laid off when Megabyte, Inc., downsizes. Megabyte agrees to pay Steve a flat amount to complete a one -time project to create a certain product. It isn’t clear how long it will take to complete the project, and Steve isn’t guaranteed any minimum payment for the hours spent on the program. Megabyte provides Steve with no instructions beyond the specifications for the product itself. Steve and Megabyte have a written contract, which provides that Steve is considered to be an independent contractor, is required to pay federal and state taxes, and receives no benefits from Megabyte. Megabyte will file Form 1099-NEC to report the amount paid to Steve. Steve works at home and isn’t expected or allowed to attend meetings of the software development group. Steve is an independent contractor.
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