Request for Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Form	Modified	Available
Form Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Form	Modified	Repair queued
Form SS-8PR Determinacion del Estado de Empleo de un Trabajador para Propositos de las Contribuciones Federales Sobre el Empleo	Form and Instruction	Modified	Available
Form SS-8PR SS-8PR--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo	Form and Instruction	Modified	Repair queued
1545-0004 Supporting Statement-MS.docx	Supporting Statement A	Uploaded 2023-03-09	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39313	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Form	Modified	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
39313	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Form	Modified
39313	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Instruction	Modified
198706	SS-8PR--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo	Form and Instruction	Modified	Determinacion del Estado de Empleo de un Trabajador para Propositos de las Contribuciones Federales Sobre el Empleo
198706	SS-8PR--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo	Form and Instruction	Modified
198706	SS-8PR--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo	Instruction	Modified

ICR Details

OMB Control No: 1545-0004	ICR Reference No: 202301-1545-017
Status: Historical Active	Previous ICR Reference No: 201910-1545-014
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Request for Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/06/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 03/31/2023
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2026	36 Months From Approved	06/30/2023
Responses	5,750	0	4,705
Time Burden (Hours)	121,288	0	148,621
Cost Burden (Dollars)	0	0	0

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Abstract: Firms and workers file Form SS-8 or SS-8(PR) 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.

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Authorizing Statute(s): US Code: 26 USC Part II, Section 6001 Name of Law: Notice of regulations requiring records, statements, and special returns
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 68583	11/15/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 19189	03/31/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Form SS-8	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
SS-8PR--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo	SS-8PR	Determinacion del Estado de Empleo de un Trabajador para Propositos de las Contribuciones Federales Sobre el Empleo

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	5,750	4,705	0	0	1,045	0
Annual Time Burden (Hours)	121,288	148,621	0	-60,358	33,025	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: This request is being submitted to update the filing estimates. The estimated number of annual responses has increased by 1,045. However, the total estimated burden has decreased by 27,333 hours due to changes in the methodology.

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Annual Cost to Federal Government: $58,726

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 03/31/2023

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