Resources
Tax Resources
- How to make payment: IRS website
- How to track your refund: IRS refund tracker
- California: FTB.ca.gov
State Tax Resources
- California: California State Board of Equalization
- Connecticut: Connecticut State Tax Panel
- Florida: Florida Department of Revenue
- Georgia: Georgia Department of Revenue
- Illinois: Illinois Independent Tax Tribunal
- Indiana: Indiana Department of Revenue
- Iowa: Iowa Department of Revenue
- Kansas: Kansas Department of Revenue
- Kentucky: Kentucky Claims Commission
- Louisiana: Louisiana Tax Commission
- Maine: Maine Revenue Services
- Maryland: Maryland Tax Court
- Massachusetts: Massachusetts Appellate Tax Board
- Michigan: Michigan Tax Tribunal
- Minnesota: Minnesota Tax Court
- Mississippi: Mississippi State Tax Commission
- Missouri: Missouri Tax Commission
- Nebraska: Nebraska Department of Revenue
- Nevada: Nevada Department of Taxation
- New Jersey: New Jersey Tax Court
- New Mexico: New Mexico Taxation and Revenue Department
- New York: New York State Tax Appeals Tribunal
- North Carolina: North Carolina Department of Revenue
- Ohio: Ohio Board of Tax Appeals
- Oregon: Oregon Tax Court
- Pennsylvania: Pennsylvania Board of Appeals
- Rhode Island: Rhode Island Division of Taxation
- South Carolina: South Carolina Department of Revenue
- Texas: Texas Comptroller of Public Accounts
- Utah: Utah State Tax Commission
- Vermont: Vermont Department of Taxes
- Virginia: Virginia Department of Taxation
- Washington: Washington State Department of Revenue
- West Virginia: West Virginia State Tax Department
- Wisconsin: Wisconsin Department of Revenue
Additional Resources
Where to File Paper Tax Returns With or Without a Payment:
https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment
IRS Tax Withholding Estimator:
https://www.irs.gov/individuals/tax-withholding-estimator
IRS estimated tax payments for Self Employed Individuals:
https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
| Category | W-2 Employee | 1099 Independent Contractor |
|---|---|---|
| Employment Relationship | Employee of the company | Self-employed individual |
| Control and Independence | Employer has control over work hours, tasks, and methods | Contractor has control over work hours, tasks, and methods |
| Tax Withholding | Employer withholds income tax and payroll taxes | Contractor responsible for paying estimated taxes |
| Benefits and Protections | Eligible for company-provided benefits (healthcare, retirement, etc.) and protections under employment laws | Responsible for own benefits and protections under labor laws |
| Work Expenses | Employer generally covers work-related expenses | Contractor typically covers own work-related expenses |
| Form of Payment | Regular salary or wages | Payment based on contractual agreement and invoices |
| Employer Obligations | Employer pays payroll taxes and may provide certain protections and benefits as required by law | No employer obligations beyond the terms of the contract |
| Tax Filing | Employee receives Form W-2 at the end of the year | Contractor receives Form 1099 at the end of the year |
| Insurance Coverage | Employer-provided insurance coverage (e.g., workers' compensation) | Contractor responsible for own insurance coverage |
| Termination | May be subject to termination protections and notice requirements under employment laws | Generally no specific termination protections or notice requirements, governed by contract terms |
