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Default FL homeowner acting as a contractor must deduct F.I.C.A. and withholding tax

I live in Osceola County Florida. According to the county website,
when a homeowner is acting as a general contractor, "Any person
working on your building who is not licensed must work under your
direct supervision and must be employed by you, which means that you
must deduct F.I.C.A. and withholding tax". What exactly does this
mean? How much F.I.C.A. and withholding tax do you deduct? I went to
the IRS website and can't find any forms or guidelines on how to file
this tax.

 
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