4 Jill was disabled in a car accident a few years ago . She is a seamstress and is fortunate her employer has allowed her to continue to work from home . Jill is wondering if she qualifies as a statutory employee . As a statutory employee , she would qualify for certain tax benefits . Which of the following is not a benefit to this classification ? 2 ) There is no 2% floor on business deductions . b ) A W - 2 is submitted rather than a 1099 . C ) She is not required to pay SE tax . IP Federal income tax is withheld