qbteachmt
Level 15

"A taxpayer says they are a Statutory Employee paid by form 1099 MISC and they pay FICA taxes on form 4137 and they have never requested an SS8 (Taxpayer "traveling sales")"

Clearly bad guidance.

"What is your thought on how to report 1099 income and SECA and FICA Taxes?"

They would not pay Both, though.

You didn't explain what they sell, how they sell, etc.

https://www.investopedia.com/terms/s/statutory-employee.asp

And the qualification statements are here:

https://www.irs.gov/businesses/small-businesses-self-employed/statutory-employees

And here's a 2012 ruling:

"Eighth Circuit holds that independent sales representative is contractor despite 27 year engagement with company"

https://www.lexology.com/library/detail.aspx?g=8d39326e-6a7d-4e9a-9c40-dc42647e4410

 

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