Industry Focus
Contractor Payroll Tax Issues
Georgia's construction boom creates payroll tax compliance challenges for general contractors and subcontractors.
8,500+ contractors
Affected
$48,000
Avg Debt
4
Notice Types
Common Issues
- Subcontractor vs employee classification
- Trust fund recovery penalties
- Unpaid 941 taxes
- Workers comp audit triggers
- Joint employer liability
Industry Context
Growth: Atlanta metro construction permits up 15% year-over-year
Tax Pressure: IRS Employment Tax program targeting construction industry
Common Scenarios
- • Trust fund recovery penalty assessments against owners
- • Subcontractor 1099 documentation failures
- • Multi-project payroll allocation disputes
Common Notices
CP14LT11CP504Letter 1058
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