If payment for services you provided is listed in box 7 of
Form 1099-MISC
(PDF), you are being treated as a self-employed worker, also referred to as
an independent contractor:
If you think that you were, or are an employee and you would like the IRS to issue a determination, you should submit
Form SS-8 (PDF),
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax
Withholding. If the SS-8 Unit determines you to be an employee, you should report the income reported on the Form 1099-MISC with all of your other income, including income earned as an employee on line 7 of your
Form 1040. Use
Form 8919,
Uncollected Social Security and Medicare Tax on Wages, to figure and report your share of the uncollected social security and Medicare taxes due on your compensation if you were an employee but were treated as an independent contractor by your employer. Filling out Form 8919 will allow your social security and Medicare taxes to be credited to your social security account. For an explanation of the difference between an independent contractor and an employee, see
Pub.1779 (PDF),
Independent Contractor or Employee.