A tax benefit of being treated as an independent contractor is that the employer pays half of total FICA taxes. True False Question 8 Allison did not know the due date for filing her individual tax return is April 15th and instead filed it May 20th. She also paid her tax liability on May 20th. She will owe penalties for both late filing and late payment. True False Question 9 The excess business loss" limitation is applied before the passive or at-risk limitations. True False