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IRS Resources

IRS Resources for the Cosmetology & Barber Industry

Whether you are a manufacturer, distributor, salon owner or work in a salon, it is crucial to be aware of the Internal Revenue Service and what it means to you as a professional in the beauty industry.

We have compiled a list of the following resources for your information. Please contact Bridget Sharpe, bridget@probeauty.org, if you have any questions or need any assistance with the below resources.

Click below for a brochure published by the IRS with tax tips for the Cosmetology & Barber Industry

brochure

Cash Intensive Businesses Audit Techniques Guide - Beauty and Barber Shops
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Cash-Intensive-Businesses-Audit-Techniques-Guide---Chapter-10

Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
http://www.irs.gov/pub/irs-pdf/fss8.pdf

Forms and Associated Taxes for Independent Contractors Form W-9
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Forms-and-Associated-Taxes-for-Independent-Contractors

Independent Contractor (Self-Employed) or Employee?
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Independent-Contractor-(Self-Employed)-or-Employee%3F

Independent Contractor Defined
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Independent-Contractor-Defined

Independent Contractor or Employee? Training Materials
http://www.irs.gov/pub/irs-utl/emporind.pdf

IRS Worker Classification Webinar
http://www.irsvideos.gov/ProperWorkerClassification/

Know Who You're Hiring - Independent Contractor (Self-employed) vs. Employee http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Know-Who-You're-Hiring---Independent-Contractor-(Self-employed)-vs.-Employee

PRESENT LAW AND BACKGROUND RELATING TO WORKER CLASSIFICATION FOR FEDERAL TAX PURPOSES
In 1987, based on an examination of cases and rulings, the Internal Revenue Service (“IRS”) developed a list of 20 factors that may be examined in determining whether an employer-employee relationship exists.  Beginning on page seventeen you will find a list and description of the twenty factors.
http://www.irs.gov/pub/irs-utl/x-26-07.pdf

Self-Employed Individuals Tax Center
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center

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