Form SS-8: Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

Firms and workers both file it. You file to ask for a determination of a worker's status under the common law rules. If you are a worker asking about more than one firm, complete a separate form for each firm. A firm asking about one specific worker fills in that worker's information. A firm asking about a class of workers completes the form for one worker in that class and attaches a list of the names, addresses, and SSNs of everyone who could be affected.

For this form, "firm" means any individual, business, organization, state, or other entity the worker performed services for, whether or not it paid the worker directly. If the firm did not pay for the services, enter the name, address, and employer identification number of the payer on the first page, below the firm and worker information. Neither workers nor firms are required to request a determination, but if you do, you have to give the information the form asks for.

• The IRS will not issue a determination letter for proposed transactions, hypothetical situations, cases with current worker classification litigation, or business-to-business transactions.
• Only the Social Security Administration decides whether a Section 218 Agreement covers a state or local government position.

The IRS text gives no due date. You file when you want a ruling on worker status. Timing still matters because of the statute of limitations. If you submit the form for a tax year where the statute of limitations on the tax return has expired, no determination letter will be issued. Filing does not stop the clock on a refund claim, and it does not change your duty to file your income tax return on time or to pay your taxes. Do not hold off on your return while you wait for an answer.

• Generally you must file a claim for a credit or refund within 3 years from the date your original return was filed or within 2 years from the date the tax was paid, whichever is later.
• To protect that deadline, file Form 1040-X, write "Protective Claim" at the top of page 1, and file a separate Form 1040-X for each year.

You can mail or fax the completed and signed form. Do not send it with your tax return, because that delays processing. Mailed forms and attachments go to Internal Revenue Service, Form SS-8 Determinations, P.O. Box 630, Stop 631, Holtsville, NY 11742-0630. To fax instead, send the completed and signed form and attachments to 855-242-4481. Either way, your supporting documents go along with the form. Form SS-8 is not a claim for refund of social security and Medicare taxes or federal income tax withholding.

Answer every question in Parts I through IV with clear, concise answers. Also complete Part V if the worker provided a service directly to customers, such as dry cleaning, massage therapy, grocery delivery, or beverage delivery, or is a salesperson who sells to individuals or businesses. If you cannot answer something, write "Unknown" or "Does not apply." The form must be fully completed. Incomplete forms are not processed and will be returned to you, and missing information may stop the IRS from making a determination.

Include copies of the Forms W-2, Forms 1099-MISC, and Forms 1099-NEC issued by the firm for every year you are contesting. If you cannot provide those copies, send a letter breaking down how much you earned each year, with copies of checks, paystubs, or bank statements. If you know of current or past litigation involving you and the worker or firm, explain it and attach documents such as a copy of the complaint, the first pleading, or the court docket.

• Need more room? Continue an answer on another sheet, label it with the part and question number, and write your firm's name or the worker's name and EIN or SSN at the top.
• The taxpayer must sign and date the form. A stamped signature or a power of attorney representative's signature is not accepted. A handwritten signature or an electronic one, such as a faxed or digitally signed PDF, works.
• For a corporation, an officer with personal knowledge of the facts signs. For a trust, partnership, or limited liability company, the signer must be a trustee, general partner, or member-manager with personal knowledge of the facts.

The IRS acknowledges receipt. Because a decision usually affects two or more parties, the IRS sends blank Forms SS-8 to the other parties so they can give their version of the facts, and some or all of what you wrote may be shared with the parties listed on page 1 of the form. A technician then reviews the facts, applies the law, and reaches a decision. That technician may ask you, the other parties, or third parties for more information first.

The IRS generally issues a formal determination to the firm or payer and sends a copy to the worker. It applies only to the worker or class of workers who asked for it, and it binds the IRS as long as the facts and the law do not change. In some cases an information letter goes out instead. An information letter is advisory only and does not bind the IRS, but a worker can use it to meet their federal tax obligations.

• If you do not want the information on your form disclosed to other parties, do not file Form SS-8.
• The determination is not an examination of a tax return, so the appeal rights that come with an examination do not apply. You can point out facts from your original submission that you think were not fully considered, or send new information and ask the office to reconsider.
• If the IRS decides you are an employee, you are responsible for filing an amended return for any related corrections. That decision does not necessarily lower your current or prior tax liability.