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Blank IRS SS-8 PDF Form

The IRS SS-8 form is a document used to determine a worker's classification as either an employee or an independent contractor. This classification is crucial, as it affects tax obligations and benefits. Understanding how to fill out the form can help clarify your status, so take the next step by clicking the button below to get started.

Article Guide

The IRS SS-8 form plays a crucial role in determining the correct classification of a worker as either an independent contractor or an employee. Misclassification can lead to significant tax implications for both the worker and the employer, making this form an essential tool for clarity. When a business or individual is unsure about a worker's status, filing the SS-8 can provide a formal request for the IRS to review the situation. This process helps ensure compliance with tax laws and can prevent potential penalties. The form requires detailed information about the working relationship, including the nature of the work, the level of control exercised by the employer, and the financial arrangements in place. By completing the SS-8, parties can gain a clearer understanding of their responsibilities and rights under the law, which ultimately fosters a fairer working environment.

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Form SS-8

(Rev. December 2023)

Department of the Treasury Internal Revenue Service

Determination of Worker Status for Purposes of Federal Employment Taxes and

Income Tax Withholding

Go to www.irs.gov/FormSS8 for instructions and the latest information.

OMB. No. 1545-0004

For IRS Use Only: Case Number:

Earliest Receipt Date:

Disclosure of Information

The information provided on Form SS-8 may be disclosed to the firm, worker, or payer named below to assist the IRS in the determination process. For example, if you are a worker, we may disclose the information you provide on Form SS-8 to the firm or payer named below. The information can only be disclosed to assist with the determination process. See Privacy Act and Paperwork Reduction Act Notice in the separate instructions for more information. If you do not want this information disclosed to other parties, do not file Form SS-8.

IMPORTANT THINGS YOU SHOULD KNOW

•The Form SS-8 must be fully completed. If you provide incomplete information, we may not be able to process your request.

•All questions in Parts I through IV must be explained with clear concise answers.

•Part V must be completed if the worker provides a service directly to customers or is a salesperson.

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

•If you need more space for a question, attach another sheet with the part and question number clearly identified. Write your firm’s name (or worker’s name) and employer identification number (or social security number) at the top of each additional sheet attached to this form.

•You MUST include copies of the Forms W-2, 1099-MISC, and/or 1099-NEC for each year you are contesting. See instructions.

Name of firm (or person) for whom the worker performed services		Worker’s name

Firm’s mailing address (include street address, apt. or suite no., city, state, and ZIP code)		Worker’s mailing address (include street address, apt. or suite no., city, state, and ZIP code)

Trade name		Worker’s daytime telephone number	Worker’s alternate telephone number

Firm’s fax number	Firm’s website	Worker’s fax number	Worker’s social security number

Firm’s telephone number (include area code)	Firm’s employer identification number	Worker’s employer identification number (if any)

Note: If the worker is paid for services performed for a business or individual not listed above, enter the name, address, and taxpayer identification number of that business/individual who paid the worker, if known. Explain the relationship between the firm and the business/individual who paid the worker.

Part I General Information

1	This form is being completed by:	Firm
	for services performed from beginning date

Worker

to ending date

MM/YYYY

Caution: Filing Form SS-8 does not prevent the expiration of the time in which a claim for refund must be filed.

2Explain your reason(s) for filing this form. You received a bill from the IRS

You are unable to get workers’ compensation benefits

Other (specify)

You believe you erroneously received a Form 1099 or Form W-2 You were audited or are being audited by the IRS

Don’t complete this form if payment was received for reasons unrelated to Form SS-8. See instructions.

Did you remember to answer all questions and

refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf?

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 16106T

Form SS-8 (Rev. 12-2023)

Form SS-8 (Rev. 12-2023)		Page 2
Part I	General Information (continued)
3 Total number of workers who performed or are performing the same or similar services:		.

4How did the worker obtain the job? Attach any advertisement.

Application

Bid

Employment agency

Other (specify)

5Attach copies of all supporting documentation (for example, contracts; invoices; memos; Forms W-2, Forms 1099-MISC, or Forms 1099-NEC issued or received; IRS closing agreements; or IRS rulings).

aInform us of any current or past litigation concerning the worker’s status.

bIf no income reporting forms (Form 1099-MISC, 1099-NEC, or W-2) were furnished to the worker, enter the amount of income earned for the

year(s) at issue $

cIf both Form W-2 and Form 1099-MISC, or both Form W-2 and Form 1099-NEC, were issued or received, explain why.

6Describe the firm’s business.

7Did the worker receive pay from more than one entity (for example, two or more entities with different taxpayer identification numbers) because

of a business sale, merger, acquisition, or reorganization?	No. Skip to line 8.	Yes. Complete the rest of line 7.
Name of the firm’s previous owner:
Previous owner’s taxpayer identification number:	Change was a:	Sale	Merger	Acquisition	Reorganization
Other (specify)
Description of above change:

Date of change (MM/DD/YY):

What is the worker’s job title?

Describe the worker’s duties.

Which do you believe the worker is? Check only one.	Employee	Independent contractor
Explain.

10	Did the worker perform any services for the firm before or after the dates entered on line 1 on page 1 of this form? . .	Yes	No
	If “Yes,” what were the dates of service?
	If “Yes,” explain any differences between the services provided.
11a	Is the work done under a written agreement between the firm and the worker?	Yes	No
	If “Yes,” attach a copy (preferably signed by both parties).
	If “Yes,” describe the terms and conditions of the work arrangement.
b	Is the work done under an oral agreement?	Yes	No
	If “Yes,” describe the details of the agreement.

Part II Behavioral Control (Provide names and titles of specific individuals, if applicable.)

1What specific training and/or instruction is the worker given by the firm?

2Who gives the worker work assignments?

How are the assignments received?	In person	Phone
Other (specify)

3Who determines the methods by which the assignments are performed?

4If problems or complaints arise, who is contacted? Who is responsible for their resolution?

Text message

Did you remember to answer all questions and

refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf?

Form SS-8 (Rev. 12-2023)

Form SS-8 (Rev. 12-2023)		Page 3
Part II	Behavioral Control (Provide names and titles of specific individuals, if applicable.) (continued)

5	Is the worker required to complete reports?			. . . . . . .	. . . . . . .	Yes
	If “Yes,” attach examples.
6a	How frequently does the worker perform services?		As scheduled	As needed	As available
	Other (specify)
b	Describe the worker’s primary services.	Sales	Timesheets	Patient logs
	Other (specify)

7Where are the services performed? If more than one location, what percentage of the worker’s time is spent at each location?

Firm premises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Worker’s office or shop . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Customer’s location . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other (specify)

8a	Is the worker required to attend meetings?			. . . . . . . . . . . . . . . . . .	Yes
	If “Yes,” what type of meetings?	Sales	Staff	Other (specify)
b	Is the worker penalized if unable to attend a meeting? . .			. . . . . . . . . . . . . . . . . .	Yes
	If “Yes,” what is the penalty?


9	Is the worker required to provide the services personally?				Yes	No
10	Can the worker hire substitutes or helpers?				Yes	No
11	If the worker hires the substitutes or helpers, is approval required?				Yes	No
	If “Yes,” who approves the hiring?		Firm	Other (specify)
12	Does the worker pay substitutes or helpers?				Yes	No
	If “Yes,” is the worker reimbursed?				Yes	No
	If the worker is reimbursed, explain who reimburses them.
Part III		Financial Control (Provide names and titles of specific individuals, if applicable.)
1a	List the supplies, equipment, materials, and property provided by
	The firm:
	The worker:

b	Are supplies, equipment, materials, or property provided by another party?
	If “Yes,” explain.
2	Does the worker lease equipment, space, or a facility?
	If “Yes,” what are the terms of the lease? (Attach a copy or explanatory statement.)
3	Are expenses incurred by the worker in the performance of services for the firm?
	If “Yes,” explain.
4a	Are expenses reimbursed by the firm?
	If “Yes,” provide the frequency and amount.
b	Are expenses reimbursed by another party?
	If “Yes,” explain.
5a	What type of pay does the worker receive?		Salary	Commission	Hourly wage	Piece work
	Other (specify)
b	If paid commission, does the firm guarantee a minimum amount of pay?
	If “Yes,” explain.
6	Can the worker request advance pay?
	If “Yes,” how often?	Daily	Weekly	Monthly	Other (specify)

Yes	No
Yes	No
Yes	No
Yes	No
Yes	No
Lump sum
Yes	No
Yes	No

7	Whom does the customer pay?
	If worker, does the worker pay the total amount to the firm?	Yes	No	If “No,” explain.

Firm

Worker

Does the firm carry workers’ compensation insurance on the worker?

Yes

Did you remember to answer all questions and

refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf?

Form SS-8 (Rev. 12-2023)


Form SS-8 (Rev. 12-2023)				Page 4
Part III		Financial Control (Provide names and titles of specific individuals, if applicable.) (continued)
9a	Does the worker take a financial risk by performing services?		Yes	No
	If “Yes,” explain.
b	Can the worker suffer a financial loss by performing services?		Yes	No
	If “Yes,” explain.

10a Who sets the rate of pay for the services performed?

bIf products are sold, who sets the product price?

Part IV Relationship of the Worker and Firm

Firm Firm

Worker Worker

Other (specify) Other (specify)

1	Are benefits made available to the worker?			. . . . . . . .	Yes	No
	If “Yes,” which benefits are available?	Paid vacations	Sick pay	Paid holidays
	Personal days	Pensions	Insurance benefits	Bonuses
	Other (specify)
2	Can the firm or worker end the work relationship without penalty?		. . . . . . . .	. . . . . . . .	Yes	No
	If “No,” explain.

3	Did the worker perform similar services for others during the time period entered in Part I, line 1?
	If “Yes,” is the worker required to get approval from the firm?
4	Is there an agreement prohibiting competition between the firm and the worker?
	If “Yes,” explain or attach available documentation.

5Reserved for future use.

6	Does the worker advertise?
	If “Yes,” what type of advertising does the worker do? Provide copies, if available.
7	Does the worker assemble or process a product at home?
	If “Yes,” who provides the materials and instructions or patterns?
	If “Yes,” what does the worker do with the finished product?		Return to the firm		Provide to another party
	Other (specify)
8a	Does the firm introduce the worker to its customers?
	If “Yes,” how is the worker introduced?	Employee	Partner	Representative		Contractor
	Other (specify)
b	Under whose name are services performed?	Firm	Worker
	Other (specify)

Yes	No
Yes	No
Yes	No
Yes	No
Yes	No
Sell it
Yes	No

9	Does the worker still perform services for the firm?		. . . . . . . . . . . .	. . . . . . . . .	Yes	No
	If “No,” how did the work relationship end?		Firm ended the work relationship	Worker ended the work relationship
	Job completed	Contract ended	Firm or worker went out of business
	Other (specify)

Part V For Service Providers or Salespersons. You must complete this part if the worker provided a service directly to customers or is a salesperson.

1	Is the worker responsible for contacting potential new customers?			Yes	No
	If “Yes,” what are the worker’s specific responsibilities?
2	Is the worker provided leads (names and contact information) for potential new customers?			Yes	No
	If “Yes,” who provides the leads?
3	Is the worker required to report on potential new customers contacted?			Yes	No
	If “Yes,” what are the reporting requirements?
4	Does the firm set terms and conditions of sale?			Yes	No
	If “Yes,” explain.
5	Are orders submitted and subject to the firm’s approval?			Yes	No
6	Who determines the worker’s sales territory?	Firm	Worker
	Other (specify)

Did you remember to answer all questions and

refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf?

Form SS-8 (Rev. 12-2023)

Page 5

Part V For Service Providers or Salespersons. You must complete this part if the worker provided a service directly to customers or is a salesperson. (continued)

7	Did the worker pay for the privilege of serving customers on the route or in the territory? .			. . . . .	. . . .	Yes	No
	If “Yes,” whom did the worker pay?
	If “Yes,” how much did the worker pay?			. . . . .	$
8	Where does the worker sell the product?	Home	Retail establishment	Online
	Other (specify)

9List the product and/or services distributed by the worker (for example, meat, vegetables, fruit, bakery products, beverages, or laundry or dry cleaning services). If more than one type of product and/or service is distributed, specify the principal one.

10	Does the worker sell life insurance full time?	Yes	No
11	Does the worker sell other types of insurance for the firm?	Yes	No
	If “Yes,” enter the percentage of the worker’s total working time spent in selling other types of insurance		%

12Does the worker solicit orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar

	establishments?	Yes	No
	If “Yes,” what percentage of the worker’s time is spent in solicitation?		%
13	Is the merchandise purchased by the customers for resale or use in their business operations?	Yes	No
	Describe the merchandise and state whether it is equipment installed on the customers’ premises.

Sign Here

Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and to the best of my knowledge and belief, the facts presented are true, correct, and complete.

Print your name

Signature

Date

Did you remember to answer all questions and

refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf?

Did you sign Form SS-8?

Did you attach copies of your Form W-2 or Form 1099 for each year contested?

Form SS-8 (Rev. 12-2023)

➤ PDF File

Form Specifications

Fact Name	Description
Purpose	The IRS SS-8 form is used to determine a worker's status as an employee or an independent contractor for tax purposes.
Who Can File	Any individual or business can file the SS-8 form if there is uncertainty about a worker's classification.
Filing Deadline	There is no specific deadline for filing the SS-8, but it should be submitted as soon as the classification issue arises.
Processing Time	The IRS typically takes about 30 days to process the SS-8 form and provide a determination.
Binding Decision	The IRS's determination is binding for federal tax purposes but may not apply to state tax classifications.
State-Specific Forms	Some states have their own forms for worker classification, governed by laws such as California's AB 5 and New York's Labor Law.
Additional Resources	The IRS provides guidance and FAQs on its website to help users understand how to complete the SS-8 form.

IRS SS-8: Usage Guidelines

Completing the IRS SS-8 form is an important step for individuals seeking clarity on their employment status. This form helps determine whether a worker is an independent contractor or an employee for tax purposes. After filling out the form, it will be submitted to the IRS for review, and a determination will be made regarding the classification.

Begin by downloading the IRS SS-8 form from the official IRS website or obtain a physical copy.
Fill out your personal information in the designated sections, including your name, address, and Social Security number.
Provide the name and address of the company or individual you work for, along with their identification number if available.
Answer the questions about your work relationship. These questions will cover aspects such as the level of control the employer has over your work and the financial arrangements.
Detail the services you provide. Be specific about your job duties and responsibilities.
Include any additional information that may support your case. This could involve attaching relevant documents or contracts.
Review the completed form for accuracy. Ensure all sections are filled out and that there are no errors.
Sign and date the form at the bottom. This indicates that the information provided is truthful and complete.
Submit the form to the IRS. This can be done by mailing it to the address specified in the instructions or by following any electronic submission guidelines if applicable.

Your Questions, Answered

What is the IRS SS-8 form?

The IRS SS-8 form is used to determine whether an individual is an independent contractor or an employee for federal tax purposes. This form helps clarify the classification of a worker's status, which can affect tax obligations and eligibility for certain benefits.

Who should file the SS-8 form?

Any worker who is uncertain about their employment status can file the SS-8 form. Additionally, employers may submit this form if they are unsure about the classification of a worker. It is important for both parties to ensure compliance with tax regulations.

How do I complete the SS-8 form?

The SS-8 form requires detailed information about the working relationship between the worker and the employer. This includes the nature of the work performed, the degree of control the employer has over the worker, and the financial arrangements. Each section must be filled out accurately to provide the IRS with the necessary context for their determination.

Where do I send the completed SS-8 form?

Once completed, the SS-8 form should be mailed to the address specified in the form's instructions. Typically, this is the IRS office that handles employment tax issues. It is advisable to keep a copy of the submitted form for your records.

How long does it take to receive a determination after filing the SS-8?

The IRS usually takes about 90 days to process the SS-8 form and issue a determination. However, the processing time may vary based on the volume of requests and the complexity of the case.

What happens after the IRS makes a determination?

After the IRS issues a determination, both the worker and employer will receive a written response. This letter will outline the classification of the worker as either an independent contractor or an employee, which will guide tax reporting and compliance moving forward.

Can I appeal the IRS's determination from the SS-8 form?

If a party disagrees with the IRS's determination, they may appeal the decision. The appeal process typically involves submitting additional documentation and may require a formal request for reconsideration. Specific procedures and timelines can be found in the IRS guidelines.

Is there a fee to file the SS-8 form?

There is no fee associated with filing the SS-8 form. It is a free service provided by the IRS to help clarify employment status and ensure proper tax treatment.

Common mistakes

Not providing complete information. Many individuals fail to fill out all sections of the form, which can lead to delays in processing.
Incorrectly classifying the worker's status. Misunderstanding the difference between an independent contractor and an employee can result in the wrong designation.
Failing to attach necessary documentation. Supporting documents can help clarify the relationship and should be included when applicable.
Using outdated forms. It's essential to ensure that the most current version of the IRS SS-8 form is being used to avoid complications.
Neglecting to sign and date the form. An unsigned form will not be processed, so this step is crucial.
Providing inconsistent information. Discrepancies in the details can lead to confusion and may require additional clarification.
Not following the instructions carefully. Each section has specific requirements, and overlooking them can lead to mistakes.

Documents used along the form

The IRS SS-8 form is used to determine a worker's status as an independent contractor or employee for tax purposes. Along with the SS-8, several other forms and documents may be necessary to provide additional context or support. Here’s a list of related forms that you might encounter:

W-2 Form: This form reports an employee's annual wages and the taxes withheld from their paycheck. Employers must provide this to employees by January 31 each year.
1099-MISC Form: Used to report payments made to independent contractors. If a contractor earns $600 or more in a year, the payer must issue this form.
Form 1040: This is the individual income tax return form. Workers use it to report their income and calculate their tax liability.
Form SS-5: This application for a Social Security card is necessary for individuals who need to obtain or replace their card. It may be relevant for verifying a worker's identity.
Form I-9: Employers use this form to verify the identity and employment authorization of individuals hired for employment in the United States.
Form 8832: This form allows a business entity to elect its classification for federal tax purposes, which can impact how workers are classified.
Form 941: Employers use this quarterly form to report income taxes, Social Security tax, and Medicare tax withheld from employee's paychecks.

Understanding these forms can help clarify the relationship between workers and employers, especially when determining tax obligations and worker classification. Each document serves a specific purpose and contributes to a comprehensive understanding of employment and tax responsibilities.

Similar forms

The IRS SS-8 form is a crucial document used to determine a worker's classification as either an employee or an independent contractor. Several other documents serve similar purposes in various contexts. Below is a list of six documents that share similarities with the IRS SS-8 form:

Form 1099-MISC: This form is used to report payments made to independent contractors. Like the SS-8, it helps clarify the nature of a worker's relationship with a business.
Form W-2: Employers use this form to report wages paid to employees. It contrasts with the SS-8 in that it confirms employee status rather than seeking clarification.
Form SS-5: This application for a Social Security card is similar in that it establishes identity and eligibility for work. Both forms are essential in determining a worker's status.
Form 1040: The individual income tax return allows taxpayers to report their income, including that from self-employment. It connects to the SS-8 by addressing how income is categorized based on employment status.
Form 8832: This form is used to elect how a business entity is classified for tax purposes. It shares the goal of clarifying classification, similar to the SS-8's focus on worker status.
Form 941: Employers file this form to report payroll taxes, including those for employees. It relates to the SS-8 by distinguishing between employee and contractor classifications for tax purposes.

Dos and Don'ts

When filling out the IRS SS-8 form, it’s important to be thorough and accurate. Here are some key dos and don’ts to keep in mind:

Do read the instructions carefully before starting. Understanding the requirements will help you avoid mistakes.
Do provide complete and truthful information. Inaccuracies can lead to delays or complications.
Do keep a copy of the completed form for your records. This can be helpful for future reference.
Don't rush through the form. Take your time to ensure every section is filled out correctly.
Don't leave any sections blank unless instructed. Missing information can cause issues with processing.
Don't ignore deadlines. Submit the form on time to avoid potential penalties or complications.

Misconceptions

The IRS SS-8 form is often misunderstood. Here are ten common misconceptions about this important document.

The SS-8 form is only for employees.
This form is used to determine the status of a worker, whether they are an employee or an independent contractor. It applies to both categories.
Filing the SS-8 form guarantees a specific outcome.
The IRS will review the information provided and make a determination based on the facts. There is no guarantee of a particular classification.
You can only file the SS-8 form if you have a dispute with your employer.
This form can be filed proactively if you are unsure of your status, even without a dispute.
The SS-8 form is only for tax purposes.
While it does have tax implications, the form is primarily used to clarify employment status under IRS guidelines.
You must wait for your employer to file the SS-8 form.
Any worker can file the SS-8 form, regardless of their employer's actions.
There is a deadline for filing the SS-8 form.
There is no strict deadline, but it is advisable to file it as soon as you have concerns about your employment status.
The SS-8 form is only relevant for certain industries.
It applies across all industries where there is a question about worker classification.
You need a lawyer to file the SS-8 form.
While legal advice can be helpful, individuals can complete and file the form on their own.
The IRS will always side with the employer.
The IRS evaluates each case based on its merits and the information provided, regardless of the employer's position.
Once filed, the SS-8 form cannot be changed.
You can submit additional information or clarification if circumstances change after filing.

Understanding these misconceptions can help individuals navigate their employment status more effectively. The SS-8 form serves as a valuable tool for ensuring clarity and compliance with IRS regulations.

Key takeaways

The IRS SS-8 form is used to determine the correct classification of workers as either employees or independent contractors. Below are key takeaways regarding its use and completion:

Purpose: The form helps clarify the status of a worker for tax purposes, which can affect tax withholding and reporting responsibilities.
Who Can File: Both workers and employers can submit the SS-8 form to the IRS.
Information Required: You must provide detailed information about the work relationship, including duties, payment structure, and the level of control exerted by the employer.
Filing Method: The form can be submitted by mail or fax. Ensure that you keep a copy for your records.
Response Time: The IRS typically takes about 30 days to respond to a completed SS-8 form.
Binding Decision: The determination made by the IRS is binding for both the worker and the employer, provided all information is accurate and complete.
Impact on Taxes: Misclassification can lead to significant tax liabilities for both parties, including penalties and back taxes.
Legal Protection: Filing the SS-8 can provide legal protection for both the worker and the employer by clarifying the relationship status.
Consultation Recommended: It may be beneficial to seek legal advice before completing the form to ensure all relevant factors are considered.

By understanding these key points, individuals and businesses can navigate the complexities of worker classification more effectively.