By 1970, when the Great Migration ended, its demographic impact was unmistakable: Whereas in 1900, nine out of every 10 black Americans lived in the South, and three out of every four lived on farms, by 1970 the South was home to less than half of the countryâs African-Americans, with only 25 percent living in the regionâs rural areas.
Claiming an Employee as an Independent Contractor. If you have claimed an employee as an independent contractor, the IRS may hold you responsible for employment taxes for that worker; there are steeper penalties for willful neglect as well under Internal Revenue Code Section 3509.
Businesses with Employees. As a business owner, when another person performs work for you, you must first correctly classify that person as an independent contractor or employee. If the person is an independent contractor, refer to Forms and Associated Taxes for Independent Contractors for your tax responsibilities.