What did your friend fill out when he got hired? 1099 means he’s an indecent contractor. I hope he saved some of his money to pay for the taxes he owes.

Sounds like the station owner might be taking advantage of your friend's ignorance, and it was probably illegal.

https://www.mass.gov/service-details/independent-contractors edited for better link

No way a "gas station stocker" is an "independent contractor"

They should file forms SS-8 and 8919 to dump this back on the misclassifying employer

https://www.irs.gov/forms-pubs/about-form-8919

As an actual independent contractor (who exercises actual control over the time, manner, equipment, techniques, etc of my highly specialized client services), this stuff grinds my gears - not only because such grotesque abuses cheat powerless unspecialized workers, but also because they trigger reactions which make it harder for those of us who are truly independent and enjoying the benefits thereof to stay in business.

Opinion: It sounds like possible wage theft and tax evasion.

As others pointed out, the 1099 is not something a regular part-time or full-time employee would use. Assuming their employer has been taking taxes out of their check, that could be both wage theft and tax evasion.

I recall someone, years ago, having their pay deducted for taxes, but the reality was the employer was pocketing it. This way they could technically pay their employee less. And, of course, that meant later, he could pass the taxes off to the employee by claiming they were an independent contractor.

You should have your friend look at his pay stub.

Ask /r/personalfinance too.

[deleted]

>An employer who wants to treat someone as an independent contractor rather than an employee has to show that the work:

>is done without the direction and control of the employer; and

>is performed outside the usual course of the employer's business; and

>is done by someone who has their own, independent business or trade doing that kind of work.

A gas station clerk or stocker is not an independent contractor. If his employer has filed him as one they’re commuting fraud to get away with paying their share of social security. You are right though if they did they probably didn’t withhold the proper taxes and the friend may owe some taxes (still probably unlikely though because a stocker at a gas station may not make enough).

Can they fill out this form for 2021 also? He’s autistic and didn’t realize any of this.

Form doesn't matter, independence does.

Go see an accountant, this is going to be messy and they’ll need the help.

You need to have your friend contact the Volunteer Lawyers Project ASAP! This is gonna be a messy legal situation and your friend is going to need to get a lawyer. the link above will provide your friend with pro bono legal aid and will probably get your friend paid their missing money. This is not a matter that will be taken lightly, but time is of the essence in making sure the proper people are on your friends side.

It's worth looking into if they they could file an amended return for a previous year including such forms, but I'm not a tax expert; I just do my best to stay on top of my own stuff, which so far has been about actual independent consulting rather than needing to push back about an ordinary job mischaracterized as a contracting relationship - which is to say I know those forms exist but hope to never be filing them.

Is that just for MA residents or other New England states?

I believe they are MA only. Your best bet is to contact the state bar association of whatever state and ask them about pro bono civil legal aid for low income individuals.