Я раньше думал что для independent contractor нужно только заполнять 1099 и отсылать в конце года, но наткнулся на http://www.edd.ca.gov/pdf_pub_ctr/de542.pdf
т.е. я как понимаю нелегальщина в CA сильно прекрывается
А как там стройке и где работают за кеш, тоже заполняют DE 542 form?WHO MUST REPORT:
Any business or government entity (defi ned as a “Service-Recipient”) that is required to fi le a federal Form 1099-MISC
for service performed by an independent contractor (defi ned as a “Service-Provider”) must report. You must report to the
Employment Development Department (EDD) within twenty (20) days of EITHER making payments of $600 or more OR
entering into a contract for $600 or more with an independent contractor in any calendar year, whichever is earlier. This
information is used to assist state and county agencies in locating parents who are delinquent in their child support obligations.
An independent contractor is further defi ned as an individual who is not an employee of the business or government entity
for California purposes and who receives compensation or executes a contract for services performed for that business or
government entity either in or outside of California. For further clarifi cation, request Information Sheet: Employment Work Status
Determination (DE 231ES). See below for information on how to obtain additional forms.
