The following checklist guides you through these steps and refers you to the appropriate agencies.
Forms generally come with instructions for completion and filing.
Contact the individual agencies listed below or, for more detailed information, obtain thc excellent packet Small Business Guide to Basic Employment Taxes by Jim Greenwood and Monica McCoy. If necessary, determine whether the worker is an employee or independent contractor. SW Albuquerque, NM 87102 2. Be sure to obtain the contractor's home address and social security number. You must send him or her the employee's copy by January 31 following each tax year.