Tax forms for apprentices

As an apprentice, you have the same obligation as any other tax payer to report your income to the IRS.

Upon enrollment, you were required to present your tax identification ID either in the form of your Social Security Number (SSN) or your Individual Tax Identification Number (ITIN).

Disclaimer: We are not legal advisors. The information below is presented to the best of our knowledge. You must consult with your tax advisor or accountant to know the documentation, forms and procedures that best applies to your specific case.

Frequently asked questions:

Q: As an apprentice, are the payments I receive from my employer subject to taxation?

A: Yes, your apprentice wages are subject to taxation. This is because you are registered at the California Department of Industrial Relations (DIR) as "laboral education". and you earn a salary. Basically you are a registered learning employee. Your employer is obligated by law to report to the IRS all the wages they pay you.

Q: What is Form W-9?

A: Form W-9 is an IRS form you must complete when starting your employment. You can download it from the IRS directly or ask it to your employer. You will complete that form with your personal legal information, like name, address and tax identification number. After you fill and sign the form, you will return it to your employer so they can file your wage information to the IRS.

Here is the link with information and download of Form W-9

Q: What is the next step?

A: Based on the information you declared, your employer will file your income with the IRS. Your employer will send you a Form W-2 completed with your income information for a given tax year. Form W-2 includes amounts earned, tax withheld and any deductions.

Here you can read about Form W-2

Q: Does Cosmetica file my taxes?

A: No. That is a personal task of your own. You must present your taxes with the help of your accountant, and filing with the IRS the corresponding Form-1040 or the Form variation that your accountant indicates. Our work includes helping you enroll into your apprenticeship, keep your Apprenticeship records and to verify that you comply with the rules of the Apprenticeship Program of California. We also interact with the state agencies to keep your records up to date and to report your progress.

Q: I have heard of form 1098-T with helps me get tax credit for my tuition, do you provide it?

A: No. Form 1098-T is intended for elegible educational institutions, to help claim reimbursements regarding tuitions. As an apprentice you are an employee, not a student subject to Qualified Tuition Payments, and you are not eligible to receive Form 1098-T. Furthermore, Cosmetica Committee does not charge tuition. It is a non profit organization that only receive payments that cover administrative costs for RSI Classes related to Apprenticeship.