Sharing Economy Tax Center

This tax center provides information, tips and resources to help people and tax professionals understand the potential tax issues related to this emerging area.

Independent Contractor (Self-Employed) or Employee?

It is critical that business owners correctly determine whether individuals providing services are employees or independent contractors, file appropriate forms and pay associated taxes.

Understanding Employment Taxes

Employers must deposit and report employment taxes and understand the requirement of year-end filing to the Internal Revenue Service and Social Security Administration.

Estimated Taxes

Taxes must be paid as income is earned or received during the year, through withholding or estimated tax payments.



Publication 525, Taxable and Nontaxable Income

Income can be in the form of money, property or services. This publication discusses many kinds of income and explains whether they are taxable or nontaxable.



Publication 583, Starting a Business and Keeping Records

This publication provides basic federal tax information for people who are starting a business. It also includes information on keeping records and illustrates a recordkeeping system.


Contact: Mike Mudroncik

Phone: 312-292-3529


Issue Management Resolution System (IMRS)IMRS is an internal IRS system that captures, develops and responds to significant national and local stakeholder issues. When stakeholders notify the IRS of concerns about systemic problems or IRS policies, practices and procedures, analysts research and respond to the issues. For additional information, see link to IMRS. Tax professionals should forward significant issues regarding IRS policies, practices and issues to their Stakeholder Liaison (SL) Local Contacts.

You may prefer to share ideas for reducing taxpayer burden directly with the Taxpayer Burden Reduction (TBR) Program using Form 13285A, Reducing Tax Burden on America’s Taxpayers.