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IRS.gov Website
Publication 334
taxmap/pubs/p334-004.htm#en_us_publink1000313211

Employment Taxes(p10)

For Use in Tax Year 2013
rule
If you have employees, you will need to file forms to report employment taxes. Employment taxes include the following items. For more information, see Publication 15 (Circular E), Employer's Tax Guide. That publication explains your tax responsibilities as an employer.
To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. That publication has information to help you determine whether an individual is an independent contractor or an employee.
EIC
If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty.
An independent contractor is someone who is self-employed. You do not generally have to withhold or pay any taxes on payments made to an independent contractor.