Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Purpose
Firms and workers file Form SS-8 to request a determination of
the status of a worker for purposes of federal employment taxes
and income tax withholding.
A Form SS-8 determination may be requested only in order to
resolve federal tax matters. 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. The statute of
limitations expires 3 years from the due date of the tax return or
the date filed, whichever is later.
The IRS does not issue a determination letter for proposed
transactions or on hypothetical situations. We may, however,
issue an information letter when it is considered appropriate.
Definition
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.
▲! CAUTION
If the firm was not responsible for payment for
services, be sure to enter the name, address, and
employer identification number of the payer on the
first page of Form SS-8, below the identifying
information for the firm and the worker.
The Form SS-8 Determination Process
The IRS will acknowledge the receipt of your Form SS-8.
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. 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. 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 the decision is
binding on the IRS. 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, it may be used to assist the worker to fulfill his or her
federal tax obligations.
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. However, if you disagree with a determination or
you have additional information concerning the work
relationship that you believe was not previously considered, you
may request that the determining office reconsider the
determination.
Completing Form SS-8
Answer all questions as completely as possible. Attach
additional sheets if you need more space. Provide information
for all years the worker provided services for the firm.
Determinations are based on the entire relationship between the
firm and the worker. Also indicate if there were any significant
changes in the work relationship over the service term.
Additional copies of this form may be obtained on IRS.gov or
by calling 1-800-TAX-FORM (1-800-829-3676).
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. A
stamped signature will not be accepted.
The person who signs for a corporation must be an officer of
the corporation who has personal knowledge of the facts. If the
corporation is a member of an affiliated group filing a
consolidated return, it 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.
Where To File
Send the completed and signed Form SS-8 to the address
below for the firm's location. Faxed, photocopied, or electronic
versions of Form SS-8 are not acceptable for the initial request
for the Form SS-8 determination. However, only for cases
involving federal agencies, send Form SS-8 to the Internal
Revenue Service, Attn: CC:CORP:T:C, Ben Franklin Station,
P.O. Box 7604, Washington, DC 20044. Do not submit Form
SS-8 with your tax return as that will delay processing time.
Firm’s location: Send to:
Alaska, Arizona, Arkansas,
California, Colorado, Hawaii,
Idaho, Illinois, Iowa, Kansas,
Minnesota, Missouri, Montana,
Nebraska, Nevada, New
Mexico, North Dakota,
Oklahoma, Oregon, South
Dakota, Texas, Utah,
Washington, Wisconsin,
Wyoming, American Samoa,
Guam, Puerto Rico, U.S. Virgin
Islands
Internal Revenue Service
Form SS-8 Determinations
P.O. Box 630
Stop 631
Holtsville, NY 11742-0630
Alabama, Connecticut,
Delaware, District of Columbia,
Florida, Georgia, Indiana,
Kentucky, Louisiana, Maine,
Maryland, Massachusetts,
Michigan, Mississippi, New
Hampshire, New Jersey, New
York, North Carolina, Ohio,
Pennsylvania, Rhode Island,
South Carolina, Tennessee,
Vermont, Virginia, West Virginia,
all other locations not listed
Internal Revenue Service
Form SS-8 Determinations
40 Lakemont Road
Newport, VT 05855-1555
