Get help completing Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. On This Page About the Form When to File Form SS-8 Completing the Form When We Don't Accept Form SS-8 Representation After You File Form SS-8 Worker Questions Business Questions Resources About the Form Workers and businesses can file Form SS-8 to ask the IRS to determine if a worker is an employee or an independent contractor. You can then use our decision to correctly file your federal income tax and employment tax returns. See more About Form SS-8. When to File Form SS-8 File Form SS-8 if, after you review the common law rules listed in Independent Contractor v. Employee, you don't know whether a worker is an employee or independent contractor. For more details, see Publication 15-A, Employer's Supplemental Tax GuidePDF. A business that continually hires the same types of workers to perform particular services may want to consider filing the form. You can search the IRS SS-8 Database to find the IRS responses and analysis to recently submitted SS-8 Forms that have industry categories, occupation codes and determination outcomes. Completing Form SS-8 Be sure to: Complete all questions in Parts I-IV Form SS-8. Complete Part V if the worker provides a service directly to customers or is a salesperson. Answer all questions completely and clearly. If you can't answer a question, enter "unknown" or "does not apply." Attach additional sheets if you need more space and list the part and question number. At the top of each sheet, write the business name (or worker name) and employer identification number (or taxpayer identification number). To correctly sign the form: Use an original, handwritten or an electronic signature (for example, a faxed or digitally signed PDF). A stamped signature is not acceptable. The person who signs for a corporation must be an officer of the corporation who knows the facts of the business. If the corporation is a member of an affiliated group filing a consolidated return, the person who signs must be an officer of the group's common parent. The person who signs for a trust, partnership, or limited liability company must be a trustee, general partner, or member-manager who knows the business' facts. When We Don't Accept Form SS-8 We don't accept the form if: It isn't signed and dated correctly. It doesn't include enough information or documents for us to make a decision. The worker and business are in litigation with one another. It has supplemental wage issues (for example: back pay, bonuses, commissions, scholarships, stipends, signing bonuses, probationary pay, Schedule K-1, or severance pay). It asks for a decision on a worker time period in which the statute of limitations to assess or amend tax has closed (If it's for more than one period, our decision only applies to years that are still open by statute). It asks for a decision on business-to-business relationships, such as wholesaler to retailer. Representation A worker or business may represent themselves or have someone else represent them. A representative must be someone who's allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent (a person enrolled to practice before the IRS). To allow someone else to represent you before the IRS, use Form 2848, Power of Attorney and Declaration of Representative. List in Form 2848 Section 3: Employment tax, Form SS-8 and all tax years shown on the Form SS-8. After You File the Form File your tax return by its due date. Don't wait to file your tax return until you receive our response. If we ask you to send in a payment while you wait for an answer to Form SS-8, do so immediately. Be aware that it can take at least 6 months to receive an IRS decision. If we returned your Form SS-8 asking for more information, send the requested information to us: By fax to 855-234-2604 or, By mail to: Internal Revenue Service Form SS-8 Determinations P.O. Box 630 Stop 631 Holtsville, NY 11742-0630 Worker Questions Will my claim for refund be affected if I file Form SS-8? No. Generally, you must file your claim for a credit or refund within 3 years from the date you filed your original return or 2 years from when you paid the tax, whichever is later. What if the IRS determines I'm an employee through the Form SS-8? You must file an amended return if the decision affects your tax liability. After filing an amended return, you may be due a refund or owe taxes. For more information, call 800-829-1040. I provide services to a state or local government as a worker. Can I file Form SS-8? No. The IRS can't make this decision. Refer to Resources. For additional questions about Form SS-8, please call customer service at 800-829-1040. Business Questions I received a request from the IRS to complete Form SS-8. What are my next steps? Complete the form and return it us. If you are providing information for: A particular class of worker - List the names, addresses and Social Security numbers (if available) of all affected workers. More than one class of worker - Complete a separate Form SS-8 for each class and list the names, addresses and Social Security numbers (if available) of all affected workers. To avoid us requesting more information, be sure to include information for all workers. How should I complete Form SS-8 if I am asking for a determination for a class of workers? What are my next steps? Complete the form and send it to the IRS. If you are requesting a determination for: A particular class of worker - List the names, addresses and Social Security numbers (if available) of all affected workers. More than one class of worker - Complete a separate Form SS-8 for each class and list the names, addresses and Social Security numbers (if available) of all affected workers. To avoid us returning your information, be sure to include information for all workers. If I have more than one business, can I use the same Form SS-8? No. Complete a separate Form SS-8 for each business. Can a local government or state agency file Form SS-8? No, the IRS can't make this decision. For additional questions about Form SS-8, please call customer service at 800-829-1040. Resources Your local Social Security Administrator (SSA) SSA.gov Federal-State Reference Guide, Publication 963PDF
