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" ... The VCSP is available for taxpayers who want to voluntarily change the prospective classification of their workers. The program applies to taxpayers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to prospectively treat the workers as employees. ... "
" ... This is important information for some taxpayers who might have relied on the CF/SF Program in the past to forward Form 1099-MISC for nonemployees. For 2021, you’ll have to make other arrangements for the new forms. ... "
" ... To understand how monumental the shift toward digital identity has been, consider what IT departments used to look like. Even just 10 years ago, IT departments enjoyed much greater ownership over every level of access. Companies owned their own operating center facilities, IT hardware and client machines that employees were using — many of which never even left the building. There were no BYOD mobile devices, and nonemployees such as contractors and customers rarely accessed company networks. Anything IT-related was controlled by a single department that ultimately answered to the CIO. ... "
" ... With nonqualified stock options, for employees the spread at exercise is reported to the IRS on Form W-2 For nonemployees, it is reported on Form 1099-MISC (starting with the 2020 tax year, it will be reported on Form 1099-NEC ). It is included in your income for the year of exercise. Income from an incentive stock option (ISO) disqualifying disposition, such as an early sale, will also appear. ... "