دستورالعمل های SS-8
دستورالعمل های فرم SS-8، تعیین وضعیت کارگران برای اهداف مالیات بر اشتغال فدرال و مالیات بر درآمد
. ژانویه 2024
فرم های مرتبط
- S-8 - تعیین وضعیت کارگران برای اهداف مالیات بر اشتغال فدرال و مالیات بر درآمد
Department of the Treasury
Internal Revenue Service
Instructions for Form SS-8
(Rev. January 2024)
Determination of Worker Status for Purposes of Federal Employment Taxes and
Income Tax Withholding
Section references are to the Internal Revenue Code unless
Definitions
otherwise noted.
Firm. For the purposes of this form, the term “firm” means any
individual, business enterprise, organization, state, or other
Future Developments
entity for which a worker has performed services. The firm may
or may not have paid the worker directly for these services.
For the latest information about developments related to Form
SS-8 and its instructions, such as legislation enacted after they
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
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CAUTION
Form SS-8, below the identifying information for the firm and the
worker.
What’s New
We have redesigned the Form SS-8 and these instructions.
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.
Reminders
SS-8 and worker classification.
General Instructions
If you do not want the information on your Form
SS-8 disclosed to other parties, do not file Form
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For further clarification on a Section 218 Agreement, refer to
CAUTION
SS-8.
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:
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.
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
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:
Process
The IRS will acknowledge the receipt of your Form SS-8.
Proposed transactions,
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Hypothetical situations,
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.
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
Agreement determinations next),
Business-to-business transactions, or
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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.
Other reasons not in the best interests of tax administration.
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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
Definitions next.
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
Dec 19, 2023
Cat. No. 66200M
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.
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).
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
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.
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.
Where To Find Form SS-8
calling 800-TAX-FORM (800-829-3676). For more information,
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.
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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
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An electronic signature (for example, a faxed or digitally
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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
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.
applicable, Part V. Incomplete Forms SS-8 will not be processed.
If you cannot answer a question, enter “Unknown” or “Does
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not apply.”
If you need more space for a question, continue your answer
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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.
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.
If the worker provided a service directly to customers (for
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When To File
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.
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 later for information on the time for filing a claim for
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
Fax. If you are faxing the form, fax the completed and signed
available) of all workers potentially affected by the determination.
Form SS-8 and attachments to the IRS at 855-242-4481.
If you want a written determination for more than one class of
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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.
Instructions for Workers
Form SS-8 is not a claim for refund of social security and
Medicare taxes or federal income tax withholding.
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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.
CAUTION
If you are requesting a determination for more than one firm,
complete a separate Form SS-8 for each firm.
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
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.
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.
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
right away.
Filing Form SS-8 does not prevent the expiration of
Online tax information in other languages. You can find
language.
the time in which a claim for a refund must be filed.
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CAUTION
Protecting your statute of limitations on credits and re-
funds. 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.
Free Over-the-Phone Interpreter (OPI) Service. The IRS is
committed to serving taxpayers with limited-English proficiency
(LEP) by offering OPI services. The OPI Service is a federally
funded program and is available at Taxpayer Assistance Centers
(TACs), most IRS offices, and every VITA/TCE tax return site.
The OPI Service is accessible in more than 350 languages.
On the Form 1040-X you file, do the following.
Accessibility Helpline available for taxpayers with disabili-
ties. 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/
Enter your name, current address, and SSN or taxpayer
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identification number on the front of your Form 1040-X.
Write “Protective Claim” at the top of page 1.
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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.
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Leave the rest of your Form 1040-X blank.
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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.
Instructions for Firms
Standard Print.
Large Print.
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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.
Braille.
Audio (MP3).
Plain Text File (TXT).
Braille Ready File (BRF).
Understanding an IRS notice or letter you’ve received. Go
responding to an IRS notice or letter.
Responding to an IRS notice or letter. You can now upload
responses to all notices and letters using the Document Upload
Tool. For notices that require additional action, taxpayers will be
redirected appropriately on IRS.gov to take further action. To
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,
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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
complete the form with that worker’s information.
If you are requesting a determination for a particular class of
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worker, complete the form for one worker in that class of workers
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Instructions for Form SS-8 (Rev. 01/2024)
communications in the requested language. The IRS’s
commitment to LEP taxpayers is part of a multi-year timeline that
began providing translations in 2023. You will continue to receive
communications, including notices and letters, in English until
they are translated to your preferred language.
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. 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. TAS strives to ensure
that every taxpayer is treated fairly and that you know and
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
The Taxpayer Bill of Rights describes 10 basic rights that all
taxpayers have when dealing with the IRS. Go to
rights mean to you and how they apply. These are your rights.
Know them. Use them.
What Can TAS Do for You?
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.
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,
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or your business;
You face (or your business is facing) an immediate threat of
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adverse action; or
You’ve tried repeatedly to contact the IRS but no one has
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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
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Download Pub. 1546, The Taxpayer Advocate Service Is Your
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Call the IRS toll free at 800-TAX-FORM (800-829-3676) to
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order a copy of Pub. 1546;
Check your local directory; or
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Call TAS toll free 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
taxpayer information.
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.
Low Income Taxpayer Clinics (LITCs)
LITCs are independent from the IRS and TAS. LITCs represent
individuals whose income is below a certain level and who need
to resolve tax problems with the IRS. LITCs can represent
taxpayers in audits, appeals, and tax collection disputes before
the IRS and in court. 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 more information
or to find an LITC near you, go to the LITC page at
The time needed to complete and file this Form SS-8 will vary
depending on individual circumstances. The estimated average
time is:
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Instructions for Form SS-8 (Rev. 01/2024)
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
Recordkeeping .
Learning about the law or the form .
Preparing and sending the form.
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18 hr., 53 min.
53 min.
1 hr., 14 min.
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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
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Instructions for Form SS-8 (Rev. 01/2024)