Instructions for Form SS-8

Instructions for Form SS-8

Department of the Treasury

Internal Revenue Service

(Rev. January 2024)

Determination of Worker Status for Purposes of Federal Employment Taxes and

Income Tax Withholding

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments related to Form

SS-8 and its instructions, such as legislation enacted after they

were published, go to IRS.gov/FormSS8.

What’s New

We have redesigned the Form SS-8 and these instructions.

Reminders

See IRS.gov/CompleteSS8 for additional information about Form

SS-8 and worker classification.

General Instructions

If you do not want the information on your Form

SS-8 disclosed to other parties, do not file Form

CAUTION SS-8.

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Purpose of Form

Firms and workers file Form SS-8 to request a determination of

the status of a worker under the common law rules for purposes

of federal employment taxes and income tax withholding.

Generally, under the common law rules a worker is an employee

if the firm has the right to control and direct what will be done and

how it will be done. See Pub. 15-A, Employer's Supplemental

Tax Guide, for more information on how to determine whether a

worker providing services is an employee or independent

contractor. The SS-8 unit doesn't handle supplemental wage

issues.

Form SS-8 limitations. A Form SS-8 determination may be

requested only in order to resolve federal tax matters. The IRS

does not issue a determination letter for:

• Proposed transactions,

• Hypothetical situations,

• Cases involving current worker classification litigation,

• Cases involving state or local government workers who may

be performing services under an agreement entered into

pursuant to Section 218 of the Social Security Act (see Only the

Social Security Administration (SSA) makes Section 218

Agreement determinations next),

• Business-to-business transactions, or

• Other reasons not in the best interests of tax administration.

We may, however, issue an information letter when it is

considered appropriate.

Only the Social Security Administration (SSA) makes

Section 218 Agreement determinations. Only the SSA can

determine if a Section 218 Agreement covers a position with a

state or local government entity. The state or local government

firm or the worker should contact the State Social Security

Administrator for assistance. See Section 218 Agreement under

Definitions next.

Dec 19, 2023

Definitions

Firm. For the purposes of this form, the term “firm” means any

individual, business enterprise, organization, state, or other

entity for which a worker has performed services. The firm may

or may not have paid the worker directly for these services.

If the firm was not responsible for payment for services,

be sure to enter the name, address, and employer

CAUTION identification number of the payer on the first page of

Form SS-8, below the identifying information for the firm and the

worker.

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Section 218 Agreement. Workers for state and local

governments and/or interstate instrumentalities may be covered

by a Section 218 Agreement. A Section 218 Agreement is a

written, voluntary agreement between the State Social Security

Administrator and the SSA. All 50 states, Puerto Rico, the Virgin

Islands, and approximately 60 interstate instrumentalities have

Section 218 Agreements extending social security coverage to

specified employees. Workers covered under a Section 218

Agreement are subject to social security and Medicare tax

regardless of any determinations made under the common law

rules.

For further clarification on a Section 218 Agreement, refer to

Pub. 963, Federal-State Reference Guide.

Whether a state or local government worker is subject to

social security and Medicare tax depends on which of the

following three categories the worker falls into:

1. Subject to social security under a Section 218

Agreement, or

2. Subject to social security under mandatory coverage

provisions, or

3. Excluded from social security because there is no Section

218 Agreement and the employee is covered by a qualified

retirement plan.

The Form SS-8 Determination

Process

The IRS will acknowledge the receipt of your Form SS-8.

Third party information. Because there are usually two (or

more) parties who could be affected by a determination of

employment status, the IRS attempts to get information from all

parties involved by sending those parties blank Forms SS-8 for

completion. Some or all of the information provided on this Form

SS-8 may be shared with the other parties listed on page 1 of the

form.

Review of information. The case will be assigned to a

technician who will review the facts, apply the law, and render a

decision. The technician may ask for additional information from

the requestor, from other involved parties, or from third parties

that could help clarify the work relationship before rendering a

decision.

Issuance of determination. The IRS will generally issue a

formal determination to the firm or payer (if that is a different

entity), and will send a copy to the worker. A determination letter

applies only to a worker (or a class of workers) requesting it, and

Cat. No. 66200M

the decision is binding on the IRS if there is no change in the

facts or law that form the basis for the ruling. In certain cases, a

formal determination will not be issued. Instead, an information

letter may be issued. Although an information letter is advisory

only and is not binding on the IRS, a worker may use it in fulfilling

their federal tax obligations.

Reconsideration of determination. Neither the Form SS-8

determination process nor the review of any records in

connection with the determination constitutes an examination

(audit) of any federal tax return. If the periods under

consideration have previously been examined, the Form SS-8

determination process will not constitute a reexamination under

IRS reopening procedures. Because this is not an examination of

any federal tax return, the appeal rights available in connection

with an examination do not apply to a Form SS-8 determination.

If you disagree with a determination, you can identify facts that

were part of the original submission that you think were not fully

considered. If you have additional information concerning the

relationship that was not part of the original submission, you can

submit the additional information and request that the office

reconsider the determination.

Specific Instructions

Completing Form SS-8

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Form SS-8 will be returned to the requestor if all required

information is not provided.

CAUTION

The IRS cannot make a determination on your Form SS-8

unless you complete all questions in Parts I through IV. In

addition, Part V must be completed if the worker provides a

service directly to customers or is a salesperson. See below for

more information on service providers.

Parts I through V. You should provide full, clear, and concise

responses to the questions in Parts I through IV, and, if

applicable, Part V. Incomplete Forms SS-8 will not be processed.

• If you cannot answer a question, enter “Unknown” or “Does

not apply.”

• If you need more space for a question, continue your answer

on another sheet with the part and question number clearly

identified. Attach that sheet to your Form SS-8. Write your firm's

name (or worker's name) and employer identification number (or

social security number (SSN)) at the top of each additional sheet

attached to your Form SS-8.

• If the worker provided a service directly to customers (for

example, dry cleaning service, massage therapy, grocery

delivery, beverage delivery, etc.), or is a salesperson who sells to

individuals or businesses, complete Part V, For Service

Providers or Salespersons.

Part I, line 1. Provide all the years you provided services to the

firm.

A determination can only be made for years with open

statutes. See later for information on the time for filing a claim for

refund.

Part I, line 5. Include copies of the Forms 1099-MISC, Forms

1099-NEC, and/or Forms W-2 that were issued from the firm for

all years in question. If you are unable to provide copies of these

forms, submit a letter with a breakdown of how much was earned

for each year, along with any copies of checks, paystubs, bank

statements, etc.

If you have any current or past litigation involving you and the

worker or firm, please explain on Part I, line 5a, of your Form

SS-8. The IRS won't provide a ruling in cases where there's

pending worker classification litigation. If you believe the

litigation doesn't involve worker classification, or the litigation has

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been settled, please include documentation (for example, a

Copy of Complaint, First Pleading, Court Docket, or any other

supporting information you want us to consider).

Part IV. When answering the questions in Part IV, indicate if

there were any significant changes in the work relationship

between the firm and the worker over the service term.

Determinations are based on the entire relationship between the

firm and the worker.

Part V. Complete Part V, For Service Providers or Salespersons,

if the worker provided a service directly to customers (for

example, dry cleaning service, massage therapy, grocery

delivery, beverage delivery, etc.), or is a salesperson who sells to

individuals or businesses.

Where To Find Form SS-8

Form SS-8 may be downloaded at IRS.gov/Forms, or received

by mail when you order the copies on IRS.gov/OrderForms, or by

calling 800-TAX-FORM (800-829-3676). For more information,

see IRS.gov/CompleteSS8.

Fee

There is no fee for requesting a Form SS-8 determination letter.

Signature

Form SS-8 must be signed and dated by the taxpayer. Neither a

stamped signature nor your power of attorney representative's

signature will be accepted. A Form SS-8 that is not properly

signed and dated by the taxpayer cannot be processed and will

be returned.

The original of a request for an SS-8 determination should

generally include:

• An original handwritten signature; or

• An electronic signature (for example, a faxed or digitally

signed PDF Adobe document).

The person who signs for a corporation must be an officer of

the corporation who has personal knowledge of the facts of the

business. If the corporation is a member of an affiliated group

filing a consolidated return, the Form SS-8 must be signed by an

officer of the common parent of the group.

The person signing for a trust, partnership, or limited liability

company must be, respectively, a trustee, general partner, or

member-manager who has personal knowledge of the facts of

the business.

When To File

Statute of limitations. If Form SS-8 is submitted for a tax year

for which the statute of limitations on the tax return has expired, a

determination letter will not be issued. For more information on

the statute of limitations for individual income tax returns, see

How Long Should Records Be Kept? in the Instructions for Form

1040.

Where To File

You can mail or fax your completed and signed Form SS-8. Do

not submit Form SS-8 with your tax return as that will delay

the processing time.

Mail. If you are mailing the form, send the completed and signed

Form SS-8 and attachments to:

Internal Revenue Service

Form SS-8 Determinations

P.O. Box 630

Stop 631

Holtsville, NY 11742-0630

Instructions for Form SS-8 (Rev. 01/2024)

Fax. If you are faxing the form, fax the completed and signed

Form SS-8 and attachments to the IRS at 855-242-4481.

Instructions for Workers

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Form SS-8 is not a claim for refund of social security and

Medicare taxes or federal income tax withholding.

CAUTION

If you are requesting a determination for more than one firm,

complete a separate Form SS-8 for each firm.

If the IRS determines that you are an employee, you are

responsible for filing an amended return for any corrections

related to this decision as applicable. A determination that you

are an employee does not necessarily reduce any current or

prior tax liability. For more information, call 800-829-1040.

Filing Form SS-8 does not alter the requirement to timely

file an income tax return or pay taxes. Do not delay filing

your tax return in anticipation of an answer to your Form SS-8

request. In addition, if applicable, do not delay in responding to a

request for payment while waiting for a determination of your

worker status.

and provide a list with the names, addresses, and SSNs (if

available) of all workers potentially affected by the determination.

• If you want a written determination for more than one class of

workers, complete a separate Form SS-8 for each class and

provide a list with the names, addresses, and SSNs (if available)

of all workers potentially affected by the determination.

Your request will be returned as incomplete if more than one

person provides the same services but a list of workers providing

the service is not provided.

Relief from employment taxes is not considered with Form

SS-8 determinations. If you have a reasonable basis for not

treating a worker as an employee, you may be relieved from

having to pay employment taxes for that worker under section

530 of the Revenue Act of 1978. However, this relief provision

cannot be considered in conjunction with a Form SS-8

determination because the determination does not constitute an

examination of any tax return. For more information regarding

section 530 of the Revenue Act of 1978 and to determine if you

qualify for relief under this section, visit IRS.gov.

How To Get Tax Help

Time for filing a claim for refund. Generally, you must file

your 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.

If you have questions about a tax issue; need help preparing

your tax return; or want to download free publications, forms, or

instructions, go to IRS.gov to find resources that can help you

right away.

Filing Form SS-8 does not prevent the expiration of

the time in which a claim for a refund must be filed.

Online tax information in other languages. You can find

information on IRS.gov/MyLanguage if English isn’t your native

language.

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CAUTION

Protecting your statute of limitations on credits and refunds. If you are concerned about a refund, and the statute of

limitations for filing a claim for refund for the year(s) at issue has

not yet expired, you should file Form 1040-X, Amended U.S.

Individual Income Tax Return, to protect your statute of

limitations. File a separate Form 1040-X for each year.

On the Form 1040-X you file, do the following.

• Enter your name, current address, and SSN or taxpayer

identification number on the front of your Form 1040-X.

• Write “Protective Claim” at the top of page 1.

• Enter the following statement in Explanation of Changes:

“Filed Form SS-8 with the Internal Revenue Service Office in

Holtsville, NY. By filing this protective claim, I reserve the right to

file a claim for any refund that may be due after a determination

of my employment tax status has been completed.”

• Sign and date the form.

• Leave the rest of your Form 1040-X blank.

Instructions for Firms

Worker requests determination. If a worker has requested a

determination of his or her status while working for you, you will

receive a request from the IRS to complete a Form SS-8. In

cases of this type, the IRS usually gives each party an

opportunity to present a statement of the facts because any

decision will affect the employment tax status of the parties.

Failure to respond to this request will not prevent the IRS from

issuing an information letter based on the facts available to it so

that the worker can fulfill their federal tax obligations. However,

the information that you provide is extremely valuable in

determining the status of the worker.

Firm requests determination. If you are requesting a

determination of worker status, the information you must provide

depends on what you are requesting.

• If you are requesting a determination for a specific worker,

complete the form with that worker’s information.

• If you are requesting a determination for a particular class of

worker, complete the form for one worker in that class of workers

Instructions for Form SS-8 (Rev. 01/2024)

Free Over-the-Phone Interpreter (OPI) Service. The IRS is

committed to serving taxpayers with limited-English proficiency

(LEP) by offering OPI services. The OPI Service is a federally

funded program and is available at Taxpayer Assistance Centers

(TACs), most IRS offices, and every VITA/TCE tax return site.

The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility

services can call 833-690-0598. The Accessibility Helpline can

answer questions related to current and future accessibility

products and services available in alternative media formats (for

example, braille, large print, audio, etc.). The Accessibility

Helpline does not have access to your IRS account. For help

with tax law, refunds, or account-related issues, go to IRS.gov/

LetUsHelp.

Note. Form 9000, Alternative Media Preference, or Form

9000(SP) allows you to elect to receive certain types of written

correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Understanding an IRS notice or letter you’ve received. Go

to IRS.gov/Notices to find additional information about

responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now upload

responses to all notices and letters using the Document Upload

Tool. For notices that require additional action, taxpayers will be

redirected appropriately on IRS.gov to take further action. To

learn more about the tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Request for

Change in Language Preference, to state a preference to receive

notices, letters, or other written communications from the IRS in

an alternative language. You may not immediately receive written

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communications in the requested language. The IRS’s

commitment to LEP taxpayers is part of a multi-year timeline that

began providing translations in 2023. You will continue to receive

communications, including notices and letters, in English until

they are translated to your preferred language.

The Taxpayer Advocate Service (TAS) Is Here To

Help You

What Is TAS?

TAS is an independent organization within the IRS that helps

taxpayers and protects taxpayer rights. TAS strives to ensure

that every taxpayer is treated fairly and that you know and

understand your rights under the Taxpayer Bill of Rights.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic rights that all

taxpayers have when dealing with the IRS. Go to

TaxpayerAdvocate.IRS.gov to help you understand what these

rights mean to you and how they apply. These are your rights.

Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve with

the IRS. And their service is free. If you qualify for their

assistance, you will be assigned to one advocate who will work

with you throughout the process and will do everything possible

to resolve your issue. TAS can help you if:

• Your problem is causing financial difficulty for you, your family,

or your business;

• You face (or your business is facing) an immediate threat of

adverse action; or

• You’ve tried repeatedly to contact the IRS but no one has

responded, or the IRS hasn’t responded by the date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, and

Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Pub. 1546, The Taxpayer Advocate Service Is Your

Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM (800-829-3676) to

order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect many

taxpayers. If you know of one of these broad issues, report it to

TAS at IRS.gov/SAMS. Be sure to not include any personal

taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent

individuals whose income is below a certain level and who need

to resolve tax problems with the IRS. LITCs can represent

taxpayers in audits, appeals, and tax collection disputes before

the IRS and in court. In addition, LITCs can provide information

about taxpayer rights and responsibilities in different languages

for individuals who speak English as a second language.

Services are offered for free or a small fee. For more information

or to find an LITC near you, go to the LITC page at

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TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low

Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/p4134.pdf.

Representation

You may either represent yourself or, with proper written

authorization, have someone else represent you. Your

representative must be someone who is allowed to practice

before the IRS, such as an attorney, certified public accountant,

or enrolled agent (a person enrolled to practice before the IRS).

Use Form 2848, Power of Attorney and Declaration of

Representative, to authorize someone else to represent you

before the IRS. On your Form 2848 or 8821, line 3, enter

“Employment Tax,” “SS-8,” and the related years in the

appropriate columns. If completing Form 8821, line 3, see the

instructions for the form to determine what you should enter in

column (d).

Privacy Act and Paperwork Reduction Act Notice. We ask

for the information on Form SS-8 to carry out the Internal

Revenue laws of the United States. This information will be used

to determine the employment status of the worker(s) described

on the form. Subtitle C, Employment Taxes, of the Internal

Revenue Code imposes employment taxes on wages, including

income tax withholding. Sections 3121(d), 3306(a), and 3401(c)

and (d), and the related regulations, define employee and

employer for purposes of employment taxes imposed under

Subtitle C. Section 6001 authorizes the IRS to request

information needed to determine if a worker(s) or firm is subject

to these taxes. Section 6109 requires you to provide your

identification number. Neither workers nor firms are required to

request a status determination, but if you choose to do so, you

must provide the information requested on this form. Failure to

provide the requested information may prevent us from

making a status determination. If any worker or the firm has

requested a status determination and you are being asked to

provide information for use in that determination, you are not

required to provide the requested information. However, failure to

provide such information will prevent the IRS from considering it

in making the status determination. Providing false or fraudulent

information may subject you to penalties. Generally, tax returns

and return information are confidential, as required by section

6103. However, section 6103 allows or requires the IRS to

disclose or give the information shown on this form to others as

described in the Code. Routine uses of this information include

providing it to the Department of Justice for use in civil and

criminal litigation, to the Social Security Administration for the

administration of social security programs, and to cities, states,

the District of Columbia, and U.S. commonwealths and territories

for the administration of their tax laws. We may also disclose this

information to other countries under a tax treaty, to federal and

state agencies to enforce federal nontax criminal laws, or to

federal law enforcement and intelligence agencies to combat

terrorism. We may provide this information to the affected

worker(s), the firm, or payer as part of the status determination

process.

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law.

The time needed to complete and file this Form SS-8 will vary

depending on individual circumstances. The estimated average

time is:

Instructions for Form SS-8 (Rev. 01/2024)

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . 18 hr., 53 min.

Learning about the law or the form . . . . . . . . . . . . . . 53 min.

Preparing and sending the form . . . . . . . . . . . . . . . . 1 hr., 14 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would

be happy to hear from you. You can send your comments

Instructions for Form SS-8 (Rev. 01/2024)

through IRS.gov/FormComments. Or you can send your

comments to Internal Revenue Service, Tax Forms and

Publications, 1111 Constitution Ave. NW, IR-6526, Washington,

DC 20224. Don’t send the form to this address. Instead, see

Where To File, earlier.

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