Instructions for Form SS-8

Instructions for Form SS-8
(Rev. May 2014)

Department of the Treasury
Internal Revenue Service

Determination of Worker Status for Purposes of Federal Employment Taxes and
Income Tax Withholding
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
Information about any future developments affecting Form SS-8
(such as legislation enacted after we release it) will be posted at
www.irs.gov/formss8.

General Instructions
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 what will be done and how it will
be done. See Publication 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.
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 IRS does not issue a determination letter for proposed
transactions or on hypothetical situations or for other reasons
not in the best interests of tax administration. 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.
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.

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Note. 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 Social
Security Administration. 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.
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
May 16, 2014

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.
If the worker is uncertain whether a Section 218 Agreement
covers the state or local government entity, he or she should
contact the entity before submitting Form SS-8. If the entity is
uncertain about whether a Section 218 Agreement covers the
position in question, the entity should contact the State Social
Security Administrator for the state in which it operates.

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 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, it may be used to assist the worker to fulfill his or her
federal tax obligations. In other very limited circumstances the
IRS may issue a courtesy letter that the worker may rely on 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. 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.

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.

Cat. No. 66200M

file a claim for any refund that may be due after a determination
of my employment tax status has been completed.”

Form SS-8 will be returned to the requestor if all
required information is not provided.

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Filing Form SS-8 does not alter the requirement to
timely file an income tax return. 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.

CAUTION

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.

Instructions for Firms

Signature

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 a determination letter based on the
information available to it so that the worker may fulfill his or her
federal tax obligations. However, the information that you
provide is extremely valuable in determining the status of the
worker.

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.

If you are requesting a determination for a particular class of
worker, complete the form for one individual who is
representative of the class of workers whose status is in
question. If you want a written determination for more than one
class of workers, complete a separate Form SS-8 for one worker
from each class whose status is typical of that class. A written
determination for any worker will apply to other workers of the
same class if the facts are not materially different for these
workers. Please provide a list of names and addresses of all
workers potentially affected by this determination so that the IRS
can contact them for information.

A Form SS-8 that is not properly signed and dated by the
taxpayer cannot be processed and will be returned.

Where To File

Send the completed and signed Form SS-8 to:
Internal Revenue Service
Form SS-8 Determinations
P.O. Box 630
Stop 631
Holtsville, NY 11742-0630

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.

Faxed, photocopied, or electronic versions of Form SS-8 are not
acceptable for the initial request for the Form SS-8
determination. Do not submit Form SS-8 with your tax return
as that will delay processing time.

Instructions for Workers

If you are requesting a determination for more than one firm,
complete a separate Form SS-8 for each firm.

!

How To Get Help

Form SS-8 is not a claim for refund of social security
and Medicare taxes or federal income tax withholding.

To get IRS forms and publications, go to IRS.gov or call
1-800-TAX-FORM (1-800-829-3676).

CAUTION

The Taxpayer Advocate Service Is
Here To Help You

If the IRS determines that you are an employee, you are
responsible for filing an amended return for any corrections
related to this decision. A determination that a worker is an
employee does not necessarily reduce any current or prior tax
liability. For more information, call 1-800-829-1040.

The Taxpayer Advocate Service (TAS) is your voice at the
IRS. Our job is to ensure that every taxpayer is treated fairly and
that you know and understand your rights.

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.

What can TAS do for you? We can offer you free help with IRS
problems that you can't resolve on your own. We know this
process can be confusing, but the worst thing you can do is
nothing at all! TAS can help if you can't resolve your problems
with the IRS and:
Your problem is causing financial difficulties for you, your
family, or your business.
You face (or your business is facing) an immediate threat of
adverse action.
You have tried repeatedly to contact the IRS but no one has
responded, or the IRS has not responded to you by the date
promised.

Filing Form SS-8 does not prevent the expiration of the
time in which a claim for a refund must be filed. 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 1040X, Amended U.S. Individual Income Tax
Return, to protect your statute of limitations. File a separate
Form 1040X for each year.
On the Form 1040X you file, do not complete lines 1 through
23 on the form. Write “Protective Claim” at the top of the form,
sign and date it. In addition, enter the following statement in Part
III: “Filed Form SS-8 with the Internal Revenue Service Office in
Holtsville, NY. By filing this protective claim, I reserve the right to
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Instructions for Form SS-8 (Rev. 05-2014)

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
possessions for the administration of their tax laws. We also may
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.

If you qualify for our help, you'll be assigned to one advocate
who'll be with you at every turn and will do everything possible to
resolve your problem. Here's why we can help:
TAS is an independent organization within the IRS.
Our advocates know how to work with the IRS.
Our services are free and tailored to meet your needs.
We have offices in every state, the District of Columbia, and
Puerto Rico.
How can you reach us? If you think TAS can help you, call your
local advocate, whose number is in your local directory and at
www.irs.gov/advocate, or call us toll-free at 1-877-777-4778.
How else does TAS help taxpayers?
TAS also handles large-scale, systemic problems that affect
many taxpayers. If you know of one of these broad issues,
please report it through the Systemic Advocacy Management
System at www.irs.gov/sams.
For additional information about TAS, visit
www.taxpayeradvocate.irs.gov or see Pub. 1546, The Taxpayer
Advocate Service of the IRS – How to Get Help With Unresolved
Tax Problems.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) serve individuals whose
income is below a certain level and need to resolve tax problems
such as audits, appeals and tax collection disputes. Some
clinics can provide information about taxpayer rights and
responsibilities in different languages for individuals who speak
English as a second language. Visit www.irs.gov/litc or see IRS
Publication 4134, Low Income Taxpayer Clinic List.

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.

Representation

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.

The time needed to complete and file this Form SS-8 will vary
depending on individual circumstances. The estimated average
time is: Recordkeeping, 23 hrs., 55 min.; Learning about the
law or the form, 1 hr., 48 min.; Preparing the form, 5 hrs., 03
min.; and Sending the form to the IRS, 48 min. If you have
comments concerning the accuracy of these time estimates or
suggestions for making this form simpler, we would be happy to
hear from you. You can send your comments from www.irs.gov/
formspubs. Click on “More Information” and then on “Give us
feedback.” Or you can send your comments to the Internal
Revenue Service, Tax Forms and Publications, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
send the form to this address. Instead, see Where To File,
earlier.

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

Instructions for Form SS-8 (Rev. 05-2014)

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