Independent Contractor vs Employee
This page is dedicated to providing resources that assist in the determination of an individual as an independent contractor or as a CSUMB employee.
CSU Monterey Bay's Independent Contractor versus Employee Determination, including Federal and State Withholdings, "procedure" covers:
- Resident or Nonresident determination
- Who is subject to California Nonresident Withholding?
- Independent Contractor Determination
- Payment Time Frame
- Who to Contact For Assistance
CSU Monterey Bay Taxation Committee Procedure:
- Appendix A: The State of California Franchise Tax Board (FTB) Decision Chart for Those Who Pay California Source Income to Non-residents
- Appendix B: Independent Contractor Status Determination
- View the presentations that were created for these and previous forums in the BOF Presentations on Google Drive.
The State of California Franchise Tax Board (FTB) Forms and Publications website is available by clicking here. It contains links to applicable forms such as:
- FTB 588 Nonresident Withholding Waiver Request Form
- FTB 589 Nonresident Reduced Withholding Request Form
- FTB 590 Withholding Exemption Certificate Form
The Federal Internal Revenue Service Independent Contractor (Self-Employed) or Employee information website is available by clicking here. It contains links to forms such as:
- Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding: Form SS-8