Tax Forms

IRS Forms and Publication

The IRS has ruled that board members are employees of that board so compensation to board members is wages and is subject to FICA and Medicare withholding.


Any information displayed on this page is not to be taken as tax or legal advice.  The material presented here is for information purposes only and current IRS requirements may change anytime without being presented on this webpage.  Information on this page is believed to be accurate and correct, but anyone reading this information is advised to consult a tax professional or attorney for tax advice or legal advice.


These items are linked to the IRS website at


Independent Contractors