IRS Form SS-8 is a document used in the United States to request a determination of worker status for purposes of federal employment taxes and income tax withholding.
A company or a worker can submit Form SS-8 when they’d like the IRS to establish whether the person providing the service(s) should be taxed as an employee or an independent contractor.
When the IRS receives a valid SS-8 request, they’ll respond with a worker status determination letter that defines how the company will tax the worker.
Form SS-8 is four pages long and consists of five parts in addition to contact information:
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General information
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Behavioral control
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Financial control
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Relationship of the worker and firm
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For service providers or salespersons
The tax form requires detailed information about both the firm and worker, including multiple ways to contact each party and the firm’s (and sometimes the worker’s) employer identification number and worker’s social security number.
Completing, signing, and filing Form SS-8 serves as a written agreement that the IRS can disclose the information included in the form to any and all parties involved.
Who files Form SS-8?
Either the worker or the firm can file Form SS-8. The person filling out the form must answer the questions as completely and accurately as possible. They must provide information for all years the worker has provided services for the firm and significant changes in the worker-company relationship over the service term.
The form must be signed and dated by the taxpayer, and the IRS will return forms submitted with a stamped signature or incomplete information. The individual signing on behalf of a corporation must be an officer with personal knowledge of the facts presented in the form.
The Form SS-8 Determination Process
Form SS-8 determinations are based on the entire relationship between the business and the worker. The process is as follows:
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Once the IRS receives your signed and completed Form SS-8, they’ll send confirmation notifications. Since the determination will impact two or more parties, the IRS will attempt to gain information from everyone involved by sending blank Form SS-8s to the other parties listed on page one.
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After the IRS collects the forms from all parties, the case will be assigned to an IRS technician who will analyze the relationship of the worker to the company, apply the law, and make a decision.
If necessary, the IRS agent will ask for more information from the requestor, other involved parties, or third parties that can help clarify the relationship before a decision is made.
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The IRS will issue a formal determination letter to the firm or taxpayer (if those are different entities) and send a copy to the worker. The IRS’ decision is binding as long as the facts or laws don’t change, and the parties involved can proceed with submitting the necessary tax documents based on the decision.
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In some cases, the IRS will not be able to make a formal determination and will instead send the worker an information letter that will help them fulfill their legal tax obligations. Information letters are advisory only and are not binding on the IRS.
Because a Form SS-8 determination isn’t performed while examining a federal tax return, the appeals rights available don’t apply to a Form SS-8 determination. If one or more party disagrees with the determination, you can submit additional information that wasn’t included in the initial submission and request the office reconsiders its decision.
Where to get Form SS-8
You can get Form SS-8 here on the IRS website and review the instructions here.
Where to file Form SS-8
Do NOT submit Form SS-8 with your tax return. Doing so will only delay processing time.
E-file Form SS-8
At this time, the IRS will not accept electronic submissions for the initial request for Form SS-8 determination.
Mail in Form SS-8
You’ll need to mail in 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
The IRS will not accept faxed, photocopied, or electronic versions of Form SS-8.
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