<prompt> Human: Edit: Thanks guys, sounds like worrying about the apartments value is irrelevant for her taxes. Thanks everybody for responses, it helped reduce a lot of stress.Good afternoon,My title makes some assumptions that might be incorrect and its well past tax season at this point, so Ill go over the whole story for anybody wondering why Im asking this at the end of April.My girlfriend works as a horse groom in Florida and is paid a flat amount of money via direct deposit to her bank account each week plus is given an apartment with utility, cable, internet, etc. bills paid for by the employer. She has worked at this place since June 2014. The employer insists she is an independent contractor even though that seems bullshit as she fits the description of an employee and wipes his hands clean of any other responsibility. She did not receive a 1099 in 2015 started working for him in June 2014, nor did she receive one in 2016. I told her earlier this week after finding out she doesnt file taxes that she needs to ask him for a 1099 and he told her she didnt need one and walked away. I have no reason to believe hes doing anything illegal as a reason for his evasiveness on the issue, hes just an asshole.Ive researched what to do next and contacting the IRS to have them request a 1099 be sent to us seems to be the next step as in doing so they will provide a form 4852 to file instead. Are there any alternatives to this? Can she simply use the form 4852 without having the IRS contact the employer? I very much doubt hell suddenly provide a 1099 and instead get upset at my girlfriend for doing so.Whether or not the form 4852 can be used without the IRS contacting the employer, its unlikely well get any information on what he values the cost of rent to be and how much he pays for the apartments bills. Everything Ive read says all of that is considered income so I dont think she can just ignore it. Any guidance or help?  <response>: Why doesnt she just do self employment and declare what he pays her herself?I do not think she needs to declare the housing. 