Before any federal income taxes may be withheld, there must be, or must have been, an employer-employee relationship.

Question

Quizplus · Accepted Answer

According to the Internal Revenue Service (IRS), federal income taxes can only be withheld if there is an employer-employee relationship. This means that independent contractors and other non-employee workers are generally not subject to federal income tax withholding.

Before Any Federal Income Taxes May Be Withheld, There Must