Hi everyone--

This summer my museum is going to have two interns to work on our collection
cataloging.  They are going to receive a small stipend/honorarium.  I was
wondering how other small museums handle this for tax purposes -- do you put
them on the payroll and have them do a W-4, or do you treat them as an
independent contractor and have them do a 1099?  When I worked as an intern,
I encountered instances where I did a W-4 and had taxes and FICA deducted
from my pay -- but there were also times where I was considered a independent
contractor and I received the full stipend.

Any input/advice would be appreciated.  You can respond to me on- or off-list.

Suzi Dorko
Director
Waterford Historical Museum
2 Museum Lane
Waterford, NY 12188
Telephone/fax: 518.238.0809
E-mail: [log in to unmask]

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