What are the IRS rules on contractor versus employee severance tax withholdings for a small business that just lost its biggest client?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the IRS rules on contractor versus employee severance tax withholdings for a small business that just lost its biggest client?
3 real searches · 1 real-search pass
site:irs.gov severance pay supplemental wages withholding 22% employment taxesGoogle ↗
OBSERVEDOther / navigational
site:irs.gov independent contractor payments backup withholding Form 1099-NEC worker classificationGoogle ↗
OBSERVEDConsequence
site:irs.gov Publication 15 2026 supplemental wages withholding social security medicareGoogle ↗
OBSERVEDConsequence
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
site:irs.gov severance pay supplemental wages withholding 22% employment taxes Google ↗
site:irs.gov independent contractor payments backup withholding Form 1099-NEC worker classification Google ↗
site:irs.gov Publication 15 2026 supplemental wages withholding social security medicare Google ↗
- Backup withholding · irs.gov
- Forms and associated taxes for independent contractors · irs.gov
- Am I required to file a Form 1099 or other information return? · irs.gov
- Instructions for Forms 1099-MISC and 1099-NEC (12/2026) · irs.gov
- Publication 15 (2026), (Circular E), Employer’s Tax Guide · irs.gov
- Publication 525 (2025), Taxable and Nontaxable Income · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
site:irs.gov severance pay supplemental wages withholding 22% employment taxes OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 | |
site:irs.gov independent contractor payments backup withholding Form 1099-NEC worker classification OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
site:irs.gov Publication 15 2026 supplemental wages withholding social security medicare OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 |