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1099MISC Misclassification

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    1099MISC Misclassification

    Taxpayer received a letter from past employer that they had been misclassified as a 1099-MISC subcontractor in 2009. In August of 2013 they issued W-2 to correct this error. In their informational letter, the employer states that the taxpayer should file amended returns for 2009 and receive a refund for any overpayment of self-employment taxes paid. Letter was dated August 8, 2013.

    Question is: 2009 requests for refund should have been filed by April 15, 2013, so does anyone know of exceptions to file for refunds past the due date?

    (side note: taxpayer said IRS audited the employer and made them fix this mistake)

    Thanks, Kerrie
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