EMPLOYER’S GUIDE

Employee earnings exceeding the yearly taxable amount for Social Security wages. Payments to an independent contractor shown as wages. See IRS Pub. No. 15, Employer’s Tax Guide, for other non-covered wages under the heading “Special Rules for Various Types of Services and Payments.” Failure to File Forms W-3c and W-2c With SSA When Adjusting Prior Year Earnings on Form 941 or Form … ................
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