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Who is an employer?

Answer #123 -- ( Published 08/05/2005 11:14 AM | Updated 07/12/2017 10:39 AM )

Who is an employer?

You are an employer if you are any of the following:

  • a person or organization who has an office or transacts business in Illinois for whom a worker performs a service as an employee and you are the person who is liable to withhold and pay both federal income and FICA taxes to the Internal Revenue Service (IRS).
  • a person or organization who has an office or transacts business in Illinois and who has control of the payment of wages for employee services, if the employer does not have control of the payment of wages.
  • a payer who has an office or transacts business in Illinois and who makes payments from which federal income taxes are withheld (e.g., gambling or lottery winnings).

See IRS Publication 15 Circular E, Employer’s Tax Guide, for more information.

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