Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
Form SS-8 asks the IRS to decide whether a worker is an employee or an independent contractor for federal employment tax purposes. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is SS-8?
Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, is a request for an official IRS ruling on how a working relationship should be classified. Either the firm or the worker can file it, and the five-page form collects detailed facts about behavioral control, financial control, and the relationship of the parties.
The classification matters because employees have income tax, Social Security, and Medicare withheld by the employer, while independent contractors handle their own taxes. The IRS reviews the answers, may contact the other party for its side, and issues a determination or information letter.
Who files SS-8?
- Workers who believe they were treated as independent contractors but worked as employees
- Firms that want certainty about how to classify a worker before or after engaging them
- Workers filing Form 8919 to report uncollected Social Security and Medicare tax on misclassified wages
- Payroll and HR teams resolving classification disputes raised by workers or the IRS
How to fill out SS-8
- Complete the general information section: the worker’s and the firm’s names, addresses, and taxpayer identification numbers, and how the worker obtained the job.
- Answer Part I on behavioral control: who sets the schedule, gives training, and directs how the work is done.
- Answer Parts II and III on financial control and the relationship: who supplies tools, how the worker is paid, benefits, and any written agreements.
- Complete Part IV if the work involves sales, and sign and date the form.
- Download the finished PDF and mail or fax it to the IRS address in the instructions. There is no fee, but determinations can take several months, so keep doing your taxes based on your best understanding in the meantime.
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Frequently asked questions
Will the firm find out that I filed Form SS-8?
Usually yes. The IRS generally contacts the other party to get both sides of the story, and your name cannot be kept anonymous in that process. Information you provide may be shared with the firm.
Is an SS-8 determination binding?
A determination letter states how the IRS views the relationship for employment tax purposes and the IRS applies it to the workers covered. It is not a court judgment, and it does not by itself resolve past-year disputes, but it carries real weight with both parties.
What should I do about my tax return while I wait?
File on time. Workers who believe they were misclassified can report their wages and use Form 8919 to pay only the employee share of Social Security and Medicare tax while the SS-8 is pending.