Domestic employer has unreported employees for 3 years now

[taxea]

None of the 16 workers appear to qualify as independent contractors. The unemployment commission has determined the one they know about (the one that filed) is an employee, and has requested the employer (my client) file the necessary paperwork to open an account.

I can't imagine a reason a 941 or 940 would be required. Am I wrong.

The client has never filed any 1099's or deducted any expenses associated with these workers on her tax return.

Now my question is if I can file the 2014 Schedule H by itself, or if the client's 2014 1040 needs to be amended to include the schedule H.

Is it your opinion or Unemployment's opinion that they don't qualify as IC's. At the cost of your client you may be able to prove they are IC's.
Just because they filed for unemployment doesn't prove they should be classified as employees.

[mammondee]

Is it your opinion or Unemployment's opinion that they don't qualify as IC's.

It is my opinion as well as the unemployment commission that they are household employees. They are doing domestic work, for only my client. They don't hold themselves out as a business, don't advertise to the public, and are expected to do what my client needs, with my clients tools, and how and when my client want it done! Pretty much employees!