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Form 14581G: Employee or Independent Contractor Compliance Self-Assessment For Public Employers
IRS Form 14581G is Employee or Independent Contractor Compliance Self-Assessment For Public Employers, which helps public employers assess compliance with federal tax and Social Security laws. The form is intended for use by Federal, State and Local Government Entities.
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IRS Form 14581G - Employee or Independent Contractor Compliance Self-Assessment For Public Employers
IRS Form 14581G is Employee or Independent Contractor Compliance Self-Assessment For Public Employers, which helps public employers assess compliance with federal tax and Social Security laws. The form is intended for use by Federal, State and Local Government Entities.
Risk Radar
Scan points- 1A critical error is failing to reconcile totals between Forms 941/944 and W-2/W-3 records.
- 2Totals on Forms 941 or Form 944 not reconciling with W-2 and W-3 totals.
- 3Failing to use or update Forms W-9 and W-4 when necessary for workers.
- 4Incorrectly treating certain groups of workers as independent contractors instead of employees.
- 5Failure to backup withhold on payments to vendors when required by law.
Plain English
This form allows a government employer to check its own records against IRS requirements regarding how it handles workers. It helps the employer identify potential issues related to paying correct employment taxes and meeting obligations for public retirement systems. By completing Form 14581G, the entity confirms its understanding of rules for both employees and independent contractors.
Submission Date
- Filing date: 2017-09-16 08:00:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a public employer needs to conduct a self-assessment of compliance with federal tax and Social Security laws related to employees or independent contractors.
- Do not use Form 14581G when the entity is solely a State or Local Government Entity that only needs to assess Medicare Coverage, Retirement Plan Coverage, or Social Security Coverage (use Forms 14581-C, -E, or -F respectively).
- Check Form 14581-A instead when assessing compliance related to Fringe Benefits.
Form selector
Use this form or another form?
Assessing fringe benefits compliance
The self-assessment tool covers this specific area of employment tax compliance.
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Assessing international issues compliance
This form addresses unique requirements related to workers under international laws.
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Assessing other general tax issues
Use this tool when the issue does not fit into the worker status, Medicare, retirement, or social security categories.
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Deadline or filing window
The Form 14581G is intended for voluntary use by public employers, meaning there is no specific filing trigger date. The self-assessment should be conducted when the employer needs to review its compliance status. No explicit extension period is mentioned in the official source.
Checklist
What you need before filling it out
Worker Status Classification
Worker status details (Employee/Independent Contractor) · Section 3 (p.2) / Comments 1 (p.3)
Behavioral Control Factors
Type of instructions given, Degree of instruction, Evaluation systems, Training · Section 2 (p.2)
Financial Control Factors
Significant investment, Unreimbursed expenses, Opportunity for profit or loss, Services available to the market, Method of payment · Section 2 (p.2)
Written Contracts/Benefits
Details on written contracts and employee type benefits (pension, insurance, vacation pay, etc.) · Section 3 (p.2)
Elected Officials Status
Whether the official is an elected or appointed position · Comments 1/b/c (p.3)
Before you submit
- 1Ensure all fields are completed electronically or manually.
- 2Confirm that the self-assessment addresses worker status classification (Comments 1).
- 3Verify if the relationship is defined by written contracts and employee benefits (Section 3, p.2).
- 4Review the behavioral control factors to ensure proper assessment of work direction (Section 2, p.2).
- 5Confirm that financial controls show whether the business controls economic aspects (Section 2, p.2).
- 6Check if elected officials are correctly classified as employees for income tax withholding under IRC Section 3401(c) (Comment 1, p.3).
- 7Sign the form before sending.
How to file this form
- 1Complete all fields using electronic input or manual handwriting.
- 2Assess the worker status by reviewing behavioral and financial control factors in Section 2 on page 2.
- 3Determine if the relationship involves written contracts/benefits in Section 3 on page 2, noting elected official status via Comments 1-c on page 3.
- 4Keep a copy of the completed Form 14581G for your records before submitting it.
Known limitations
- 1The self-assessment tools are intended as general guides and do not constitute legal advice or determinations by the Internal Revenue Service regarding particular tax situations.
- 2The self-assessment tools do not cover every question that may be encountered.
- 3The Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools, meaning this specific tool (Form 14581-G) only addresses one topic.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 06/17, and the source does not specify a link to a 'latest information' page; however, it provides catalog number 69850C.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 06/17.
- Catalog Number — confirm the number reads 69850C.
- Form Name — confirm the title reads Employee or Independent Contractor Compliance Self-Assessment For Public Employers.
- Signature — confirmation of signature is not stated in the official source (must be signed before sending).
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 14581-G for records.
- 2Review cited IRS publications for additional information after completing the self-assessment.
- 3If dual-status workers are identified, ensure amounts reported on Forms 1099-MISC (Miscellaneous Income) are also reported as wages subject to applicable employment taxes.
- 4If elected officials are assessed, confirm they are performing a governmental duty exercised pursuant to a public law.
Sources
- SRCForm 14581-G's purpose is stated on Form p.1 as Employee or Independent Contractor Compliance Self-Assessment For Public Employers.
- SRCThe form is intended to be completed by those responsible for withholding and paying employment taxes and filing required information returns (Instructions p.1).
- SRCCommon Law Rules state that behavioral control refers to facts showing whether there is a right to direct or control how the worker does the work (Form p.2).
- SRCElected officials are considered employees because they perform a governmental duty exercised pursuant to a public law (Form p.3).
- SRCDual-status workers require checking if any employees receive Form 1099-MISC for services similar to employee services (Form p.3).
- SRCThe form references Publication 963, the Federal-State Reference Guide, in relation to worker status determinations (Form p.2).
- SRCCatalog Number 69850C and revision date June 2017 are noted on Form p.1 (and p.2/p.3).
Common confusion points
What is the difference between an employee and independent contractor status?
The form mentions 'Behavioral Control'; does this mean the company must control *how* the job is done?
Yes, behavioral control refers to facts showing whether there is a right to direct or control how the worker performs the work.
→ A worker is considered an employee when the business has the right to direct and control that work.
Should elected officials always be treated as employees?
The source states public officials are employees; does this apply even if they aren't strictly 'elected'?
Yes, a public official performs a governmental duty exercised pursuant to a public law.
→ Check if the position is created by law and holds delegated sovereign powers.
If an employee receives Form 1099-MISC for similar services, what must be done?
The amounts reported on Forms 1099-MISC should be reported as wages subject to applicable employment taxes.
→ Confirm that the amount is not *only* reported on Form 1099-MISC without being treated as a wage.
What if my company has different types of workers (like dual-status)?
The form does not specify, but common errors include treating certain groups of workers as independent contractors instead of employees.
This indicates the need to carefully check worker classification against IRS guidelines.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Failure to correctly complete or file Forms 1099.
Questions about IRS Form 14581G
What is IRS Form 14581G used for?
This form allows a government employer to check its own records against IRS requirements regarding how it handles workers. It helps the employer identify potential issues related to paying correct employment taxes and meeting obligations for public retirement systems. By completing Form 14581G, the entity confirms its understanding of rules for both employees and independent contractors.
Who must file IRS Form 14581G?
The form is intended to be completed by those responsible for withholding and paying employment taxes and filing required information returns within a public employer.
What information does IRS Form 14581G require?
The self-assessment tool collects data across various topics, including assessing worker status (employee vs. contractor) using behavioral and financial control factors. Specific questions address whether employees receive Form 1099-MISC for services similar to W-2 wages.
Where do I file IRS Form 14581G?
The form can be completed electronically or printed and completed manually. The source does not specify a required service center address, but it is available for Federal, State and Local Government Entities.
How do I complete IRS Form 14581G?
The form is completed by answering self-assessment questions across various topics; for example, the 'Dual-status workers' section requires checking Yes/No and providing a Follow Up comment. Once complete, the entity signs and notes any required follow-up actions before submitting it.
What happens if IRS Form 14581G is filed incorrectly?
Common errors listed include totals on Forms 941 or Form 944 not reconciling with W-2/W-3s, or failure to correctly complete or file Forms 1099. These mistakes indicate potential compliance issues during IRS audits.
The form mentions 'Behavioral Control'; does this mean the company must control *how* the job is done?
Yes, behavioral control refers to facts showing whether there is a right to direct or control how the worker performs the work. A worker is considered an employee when the business has the right to direct and control that work.
The source states public officials are employees; does this apply even if they aren't strictly 'elected'?
Yes, a public official performs a governmental duty exercised pursuant to a public law. Check if the position is created by law and holds delegated sovereign powers.
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