Form SS‑4 and instructions are available on the IRS website or by calling the IRS.
Workers’ Compensation Note for Contractors In Minnesota, an independent contractor performing building construction or improvements is legally treated as an employee unless they meet a strict 14-factor test . To qualify as an independent contractor, the individual must satisfy all 14 requirements, including: • Federal EIN : They must hold a federal employer identification number if required by law. • Written Contract : They must operate under a signed and dated written contract for specific services. • Separate Busines s: They must maintain a separate business entity with its own equipment and facilities. • Financial Risk : They must be responsible for the satisfactory completion of the work and have the potential to realize a profit or suffer a loss. Risk Warning : Misclassifying a worker can lead to compensatory damages and penalties of up to $10,000 per misclassified individual . The Department of Labor and Industry (DLI) also has the authority to issue stop-work orders for violations. MINNESOTA TAX ID NUMBER Most businesses need a Minnesota Tax ID Number (a seven‑digit number from the Department of Revenue) if they are required to file any of the following: • Sales and Use Tax return • Partnership return ( Form M3, Partnership Return ) • Corporate franchise tax return ( Form M4, Corporation Franchise Tax Return ) • S corporation return ( Form M8, S Corporation Return ) • Minnesota Business Activity Report ( Form M4R, Minnesota Business Activity Report ) • Minnesota income tax withholding returns
How to apply You can get a Minnesota Tax ID Number: • Online at Business Tax Registration (see also Registering Your Business) • By phone - Call 651-282-5225 or 800-657-3605 (toll-free) • By mail by submitting Form ABR, Application for Business Registration When registering, you will typically need: • Your federal EIN ( if you are required to have one) • Legal name and business address
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