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Instructions du formulaire SS-8

Instructions pour le formulaire SS-8, Détermination du statut de travailleur aux fins de l'impôt fédéral sur l'emploi et de la retenue d'impôt sur le revenu

Rév. Janvier 2024

Formulaires associés

  • Formulaire SS-8 - Détermination du statut de travailleur aux fins de l'impôt fédéral sur l'emploi et de la retenue d'impôt sur le revenu
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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  
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  
were published, go to  
Form SS-8, below the identifying information for the firm and the  
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  
See for additional information about Form  
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  
For further clarification on a Section 218 Agreement, refer to  
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  
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:  
The IRS will acknowledge the receipt of your Form SS-8.  
Proposed transactions,  
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  
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  
Business-to-business transactions, or  
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  
Other reasons not in the best interests of tax administration.  
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  
Administrator for assistance. See Section 218 Agreement under  
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  
Form SS-8 may be downloaded at, or received  
by mail when you order the copies on, or by  
calling 800-TAX-FORM (800-829-3676). For more information,  
There is no fee for requesting a Form SS-8 determination letter.  
Specific Instructions  
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.  
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  
An electronic signature (for example, a faxed or digitally  
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  
not apply.”  
If you need more space for a question, continue your answer  
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  
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  
Part I, line 1. Provide all the years you provided services to the  
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  
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  
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.  
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.  
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  
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  
instructions, go to to find resources that can help you  
right away.  
Filing Form SS-8 does not prevent the expiration of  
Online tax information in other languages. You can find  
information on if English isn’t your native  
the time in which a claim for a refund must be filed.  
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  
Enter your name, current address, and SSN or taxpayer  
identification number on the front of your Form 1040-X.  
Write “Protective Claim” at the top of page 1.  
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.  
Leave the rest of your Form 1040-X blank.  
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.  
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.  
Audio (MP3).  
Plain Text File (TXT).  
Braille Ready File (BRF).  
Understanding an IRS notice or letter you’ve received. Go  
to to find additional information about  
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 to take further action. To  
learn more about the tool, go 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,  
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  
worker, complete the form for one worker in that class of workers  
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.  
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  
understand your rights under the Taxpayer Bill of Rights.  
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 to help you understand what these  
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  
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,  
or your business;  
You face (or your business is facing) an immediate threat of  
adverse action; or  
You’ve tried repeatedly to contact the IRS but no one has  
responded, or the IRS hasn’t responded by the date promised.  
How Can You Reach TAS?  
Puerto Rico. To find your advocate’s number:  
Download Pub. 1546, The Taxpayer Advocate Service Is Your  
Voice at the IRS, available at;  
Call the IRS toll free at 800-TAX-FORM (800-829-3676) to  
order a copy of Pub. 1546;  
Check your local directory; or  
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  
TAS at Be sure to not include any personal  
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:  
Instructions for Form SS-8 (Rev. 01/2024)  
through Or you can send your  
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  
Where To File, earlier.  
Recordkeeping .  
Learning about the law or the form .  
Preparing and sending the form.  
18 hr., 53 min.  
53 min.  
1 hr., 14 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  
Instructions for Form SS-8 (Rev. 01/2024)