Employer's Quarterly Federal Tax Return

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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

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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
!

CAUTION

If you do not want the information on your Form
SS-8 disclosed to other parties, do not file Form
SS-8.

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.
Sep 26, 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.

!

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

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).

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.

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.

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.

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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.

Specific Instructions

Signature

Completing Form SS-8

!

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.

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.

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).

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.

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.

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 below for information on the time for filing a claim
for refund.

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.

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

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

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

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.

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
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.

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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.

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.

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.

!

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.

Free Over-the-Phone Interpreter (OPI) Service. The IRS is
committed to serving our multilingual customers by offering OPI
services. The OPI Service is a federally funded program and is
available at Taxpayer Assistance Centers (TACs), other IRS
offices, and every VITA/TCE 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).

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.

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.
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
communications in the requested language. The IRS’s
commitment to LEP taxpayers is part of a multi-year timeline that
is scheduled to begin providing translations in 2023. You will
continue to receive communications, including notices and

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)

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Representation

letters in English until they are translated to your preferred
language.

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).

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. Their job is to ensure that
every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.

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How Can You Learn About Your Taxpayer Rights?

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.

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. Your local advocate’s number is in your local
directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can
also call them 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
them at IRS.gov/SAMS.

TAS for Tax Professionals

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.

TAS can provide a variety of information for tax professionals,
including tax law updates and guidance, TAS programs, and
ways to let TAS know about systemic problems you’ve seen in
your practice.

Low Income Taxpayer Clinics (LITCs)

The time needed to complete and file this Form SS-8 will vary
depending on individual circumstances. The estimated average
time is:

LITCs are independent from the IRS. LITCs represent individuals
whose income is below a certain level and who need to resolve
tax problems with the IRS, such as audits, appeals, and tax
collection disputes. 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 eligible taxpayers.
To find an LITC near you, go to TaxpayerAdvocate.IRS.gov/
about-us/Low-Income-Taxpayer-Clinics-LITC or see IRS Pub.
4134, Low Income Taxpayer Clinic List.

Recordkeeping . . . . . . . . . . . .
Learning about the law or the form
Preparing and sending the form . .

. . . . . . . . . . . . . .
. . . . . . . . . . . . . .
. . . . . . . . . . . . . .

18 hr., 53 min.
53 min.
1 hr., 14 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
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Instructions for Form SS-8 (Rev. 01/2024)

be happy to hear from you. You can send your comments
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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Instructions for Form SS-8 (Rev. 01/2024)

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