Form 14581-G - Employee Or Independent Contractor Compliance Self-Assessment For Public Employers Page 3

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Page 3
a. Elected officials
Yes
No
Follow Up
Note: A public official has authority to exercise the power of the government and does so as an agent and employee of the
government. For this reason, the Supreme Court has held that public officials are employees. A public official performs a governmental
duty exercised pursuant to a public law. A public office is a position created by law, holding a delegation of a portion of the sovereign
powers of government to be exercised for the benefit of the public.
Note: Elected officials are subject to a degree of control that typically makes them employees under the common law. Elected officials
are responsible to the public, which has the power not to reelect them. Elected officials may also be subject to recall by the public or a
superior official. In any event, elected officials are employees for income tax withholding purposes under Internal Revenue Code
Section 3401(c).
Examples of public officials include, but are not limited to, governor, mayor, county commissioner, judge, justice of the peace, sheriff,
constable, registrar of deeds, building and plumbing inspectors.
Comments
b. Appointed officials
Yes
No
Follow Up
Note: Generally, few appointed officials have sufficient independence such that they will not be considered common-law employees.
See Publication 963.
Comments
c. Fee-based positions
Yes
No
Follow Up
Note: In general, if an individual performs services as an official of a governmental entity and the remuneration received is paid from
governmental funds, the official is an employee and the wages are subject to federal employment taxes.
Comments
3.
Dual-status workers
Yes
No
Follow Up
Do any employees receive Form 1099-MISC, Miscellaneous Income, for services that
Yes
No
Follow Up
are substantially similar to services performed by employees and reported as wages
on Form W-2
If yes, the amounts reported on Forms 1099-MISC should be reported as wages subject to applicable employment taxes and not
reported on Form 1099-MISC.
Comments
Notes/Follow-up
You have completed the Employee or Independent Contractor Compliance Self-Assessment.
14581-G
Catalog Number 69850C
Form
(6-2017)

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