I am going out on a limb here, and proll'y get a low rating. I guess the real CPA's are way too busy to hang out on the bag, but a similar thing happened to me once so here goes. The whole situation sounds shady to me. I once worked for a guy like that, he eventually wound up going bankrupt and then to federal prison and I never did get all that was owed me. First you say a 1099 was suggested, was a 1099 actually filed? Did you get your copy? One of the purposes of the 1099 is that the employer does not deduct and pay to the govt, any income tax, Social Security, medicare, workman's comp, unemployment insurance, etc etc. For a 1099 to be legit, you have to have worked on a contract basis for other clients as well, if you did not have other clients then you were an employee of the gen. contractor and he should file a w-2 and make the proper deductions. If the wrong form was filed and you do pay your correct taxes, Soc.Sec. etc, you are probably safe with the IRS, especially on the small amt.involved. The employer is gonna be liable for the share of some of those that he would have paid any regular employee. Which most employees give on that form whatever it is that they fill out when hired. In no way do you ever pay your taxes directly to him. YOU pay your taxes directly to the IRS. Even if he claims to have paid your taxes for you, he would have reported that on some IRS form and will give you a copy, showing how much you actually earned and how much he deducted and sent the IRS. BEWARE, even if he gives you a copy that does not mean he actually sent in the original or the money.( That's what happened to me.) YOU and not your employer are responsible for taxes, even if you are a W-2 employee. ( and that is also similar to what happened to me. I told the IRS the boss paid the taxes, the IRS said nope, and I had to come up with cash in a hurry.) *** That is the main reason I answered. DO NOT pay him anything.*** At least wait untill you have filed, paid what you owe, and the IRS agrees. I *think*, that as a legitimate, self employed contractor with a 1099-misc (if that IS the proper 1099) you must file form 1040, not 1040A. If you pick up a copy of 1040-A or 1040 there is a page around 16 or 17 that tells you which return you may or must use. If he did pay some of the taxes the IRS will refund you the overpayment, which you as an honest person will return to him. If there is no overpayment you will have the official return and paperwork to show him. Then let him argue with the IRS.You could attempt to call the IRS and explain the situation, you might get the correct answer, after waiting on hold till past the filing deadline. You can also request an answer in writing, which can take way longer, and you will be told to file and pay what it seems you owe and then the IRS will refund or ask for more when it gets straightened out. Or you can just run away to Tahiti, hmm 4K? Maybe run away to Juarez. ( CPA's please be gentle when rating my answer, I just want to make sure that the sub-contractor doesn't pay any taxes to the contractor. If something seems shady, that doesn't mean its a good place to lie down and take a nap.))

You do NOT owe taxes to him. If he paid you via 1099-MISC you file a Schedule C (sole proprietor) along with your 1040 and pay taxes directly to taxing authorities. He is scamming you BIG TIME.