Fillable Form SS-8 IRS

What is Form SS-8?

IRS Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, is an Internal Revenue Service form that is used to request a determination of whether an individual is an employee or independent contractor.

The form is used to request a determination of whether an individual is an employee or independent contractor for federal employment taxes and income tax withholding purposes.

The information requested on the form includes:

The form must be signed by the person or organization requesting the determination.

This form is used when there is uncertainty about whether an individual providing services to another person or organization is an employee or independent contractor. The determination is made based on the facts and circumstances of the case.

The IRS may also use this form to request additional information from the person or organization requesting the determination.

Who needs to file Form SS-8?

Use Form SS-8 when you want the IRS to determine whether an individual who performed services for you is an employee or an independent contractor. This form is also used if you are an individual and you are unsure whether you should be classified as an employee or an independent contractor.

When to file Form SS-8?

You can file Form SS-8 at any time. However, we recommend that you file the form before you begin withholding federal employment taxes or income tax from the individual's pay. This will help avoid any interest and penalties that may be assessed if it is later determined that the individual should have been classified as an employee.

How to file Form SS-8?

Form SS-8 can be filed online, by mail, or by fax.

To file online, visit the IRS website and click on the "File Form SS-8 Online" button.

To file by mail, send the completed form to:

Internal Revenue Service

P.O. Box 7704

Ben Franklin Station

Washington, DC 20044-7704

To file by fax, send the completed form to 877-409-4055.

You should receive a response from the IRS within 60 days of filing the form.

What happens after I file Form SS-8?

The IRS will review the information you provided on Form SS-8 and make a determination as to whether the individual providing services is an employee or an independent contractor. The IRS will then notify you of its determination. If the individual is determined to be an employee, you will be responsible for withholding federal employment taxes and income tax from his or her pay. If the individual is determined to be an independent contractor, you will not be responsible for withholding any taxes from his or her pay.

It is important to note that the IRS determination is based on the facts and circumstances of each individual case. The determination may be different if the individual providing services changes the nature of his or her work or the relationship between you and him or her changes.

How to fill out Form SS-8?

Follow the instructions below to complete Form SS-8 correctly and accurately.

Name of firm (or person) for whom the worker performed services

Enter the name of the firm or the person for whom the worker performed services.

Firm’s mailing address

Enter the firm’s mailing address including the street address, the apartment or suite number, the city, the state, and the ZIP code.

Trade name

Enter the firm’s trade name.

Firm’s email address

Enter the firm’s email address.

Firm’s FAX number

Enter the firm’s FAX number.

Firm’s website

Enter the firm’s website.

Firm’s telephone number

Enter the firm’s telephone number including the area code.

Firm’s employer identification number

Enter the firm’s employer identification number (EIN).

Worker’s name

Enter the worker’s name.

Worker’s mailing address

Enter the worker’s mailing address including the street address, the apartment or suite number, the city, the state, and the ZIP code.

Worker’s daytime telephone number

Enter the worker’s daytime telephone number.

Worker’s email address

Enter the worker’s email address.

Worker’s alternate telephone number

Enter the worker’s alternate telephone number.

Worker’s FAX number

Enter the worker’s FAX number.

Worker’s social security number

Enter the worker’s social security number (SSN).

Worker’s employer identification number

Enter the worker’s employer identification number (EIN), if any.

Name, address, and employer identification number of the payer

If the worker is paid for the services by a firm other than the one listed on this form, enter the name, address, and employer identification number (EIN) of the payer.

Note: All filers for Form SS-8 must complete all questions in Parts I-IV. Part V must be completed if the worker provides a service directly to customers or if the worker is a salesperson. If you cannot answer a question, enter “Unknown” or “Does not apply.” If you need more space for a question, attach another sheet with the part and question number clearly identified. Write your firm’s name (or worker’s name) and employer identification number (or social security number) at the top of each additional sheet attached to this form.

Part I – General Information

Line 1

Mark the appropriate box on who’s completing the form. You may select:

Enter the beginning and ending date for the services performed on the space provided.

Line 2

Explain your reasons for filing this form. For example, you received a bill from the Internal Revenue Service (IRS); you believe you erroneously received a Form 1099, Information Returns, or Form W-2, Wage and Tax Statement; you are unable to get workers’ compensation benefits; or you were audited or are being audited by the IRS.

Line 3

Enter the total number of workers who performed or are performing the same or similar services.

Line 4

Mark the appropriate box on how the worker obtained the job. You may select:

Line 5

Attach copies of all supporting documentation, such as contracts, invoices, memos, Forms W-2, Wage and Tax Statement, or Forms 1099-MISC, Miscellaneous Income, issued or received, Internal Revenue Service (IRS) closing agreements, or IRS rulings.

Inform the IRS of any current or past litigation concerning the worker’s status.

If no income reporting forms were furnished to the worker, enter the amount of income earned for the years at issue.

If both Form W-2 and Form 1099-MISC were issued or received, enter an explanation.

Line 6

Enter a description of the firm’s business.

Line 7

If the worker received pay from more than one entity because of an event such as a sale, merger, acquisition, or reorganization of the firm for whom the services are performed, enter the name of the firm’s previous owner and the previous owner’s taxpayer identification number (TIN).

Mark the appropriate box of the change. You may select:

Enter the date of the change, following the format: MM/DD/YYYY.

Line 8

Enter a description of the work done by the worker and provide the worker’s job title.

Line 9

Enter an explanation of why you believe the worker is an employee or an independent contractor.

Line 10

Mark the appropriate box if the worker performed the services for the firm in any capacity before providing the services that are the subject of this determination request. You may select:

If you marked yes, enter the dates of the prior service and explain the differences, if any, between the current and prior service in the appropriate spaces.

Line 11

If the work is done under a written agreement between the firm and the worker, attach a copy (preferably signed by both parties). Then, enter a description of the terms and conditions of the work arrangement in the space provided.

Part II – Behavioral Control

Line 1

Enter a specific training and/or instruction the firm has given to the worker.

Line 2

Enter a description of how the worker receives work assignments.

Line 3

Enter the name of who’s in charge of determining the methods by which the assignments are performed.

Line 4

Enter the name of who the worker is required to contact if problems or complaints arise and the name of the person who is responsible for their resolution.

Line 5

Enter the types of reports required from the worker. Attach examples.

Line 6

Enter a description of the worker’s daily routine such as his or her schedule or hours.

Line 7

Enter the locations where the worker performs the services (such as the firm's premises, own shop or office, home, or customer’s location). Indicate the appropriate percentage of time the worker spends in each location, if more than one.

Line 8

Enter a description of any meetings the worker is required to attend (such as sales meetings, monthly meetings, or staff meetings) and any penalties for not attending.

Line 9

Mark the appropriate box if the worker is required to provide services personally. You may select:

Line 10

Enter the name of who’s in charge of hiring substitutes or helpers.

Line 11

Mark the appropriate box if approval is required if the worker hires substitutes or helpers. You may select:

If you marked yes, enter the name of who will give the approval.

Line 12

Enter the name of who pays for the substitutes or helpers.

Line 13

Mark the appropriate box if the worker will be reimbursed in the event he or she pays the substitutes or helpers. You may select:

If you marked yes, enter the name of who will reimburse the worker.

Part III – Financial Control

Line 1

Enter a list of supplies, equipment, materials, and property provided by the firm, the worker, and the other party in the appropriate spaces.

Line 2

Mark the appropriate box if the worker leases equipment, space, or facility. You may select:

If you marked yes, enter the terms of the lease in the space provided. Then, attach a copy or explanatory statement.

Line 3

Enter the expenses incurred by the worker in the performance of services for the firm.

Line 4

Specify which, if any, expenses are reimbursed by:

Line 5

Mark the appropriate box for the type of pay the worker receives. You may select:

If the type of pay is commission, and the firm guarantees a minimum amount of pay, enter the amount in dollars.

Line 6

Mark the appropriate box if the worker is allowed a drawing account for advances. You may select:

If you marked yes, enter how often and specify any restrictions in the appropriate spaces.

Line 7

Mark the appropriate box on whom the customer pays. You may select:

If you chose Worker, mark the appropriate box if the worker pays the total amount to the firm. You may select:

If you marked no, explain why in the space provided.

Line 8

Mark the appropriate box if the firm carries workers’ compensation insurance on the worker. You may select:

Line 9

Enter what economic loss or financial risk, if any, can the worker incur beyond the normal loss of salary.

Line 10

Mark the appropriate box if the worker establishes the level of payment for the services provided or the products sold. You may select:

If you marked no, enter the name of the person who does.

Part IV – Relationship of the Worker and Firm

Line 1

Mark the appropriate boxes for the benefits available to the worker. You may select:

Line 2

Mark the appropriate box if the relationship between the worker and the firm can be terminated by either party without incurring liability or penalty. You may select:

If you marked no, explain your answer in the space provided.

Line 3

Mark the appropriate box if the worker performed similar services for others during the time period entered in Part I, line 1. You may select:

If you chose yes, mark the appropriate box if the worker is required to get the approval of the firm. You may select:

Line 4

Enter a description of any agreements prohibiting competition between the worker and the firm while the worker is performing services or during any later period. Attach any available documentation.

Line 5

Mark the appropriate box if the worker is a member of a union. You may select:

Line 6

Enter the type of advertising, if any, the worker does (such as a business listing in a directory or business cards). Attach copies if applicable.

Line 7

If the worker assembles or processes a product at home, enter the name of who provides the materials and instructions or pattern.

Line 8

Enter what the worker does with the finished product. For example, return it to the firm, provide it to another party, or sell it.

Line 9

Enter how the firm represents the worker to its customers (for example, employee, partner, representative, or contractor), and under whose business name does the worker perform these services.

Line 10

If the worker no longer performs services for the firm, explain how the relationship ends. For example, the worker quit or was fired, the job was completed, the contract ended, or the firm or the worker went out of business.

Part V – For Service Providers or Salespersons

Complete this part only if the worker provided service directly to customers or if the worker is a salesperson.

Line 1

Enter the worker’s responsibilities in soliciting new customers.

Line 2

Enter the name of who provides the worker with leads to prospective customers.

Line 3

Enter a description of any reporting requirements pertaining to the leads.

Line 4

Enter the terms and conditions of sale, if any, required by the firm.

Line 5

Mark the appropriate box if the orders are submitted to and are subject to approval by the firm. You may select:

Line 6

Enter the name of who determines the worker’s territory.

Line 7

Mark the appropriate box if the worker paid for the privilege of serving customers on the route or in the territory. You may select:

If you marked yes, enter the name of whom the worker paid and enter the amount on how much the worker paid in the appropriate spaces.

Line 8

Enter where the worker sells the product (for example, in a home, or in a retail establishment).

Line 9

Enter the list of products and/or services distributed by the worker (for example, meat, vegetables, fruit, bakery products, beverages, or laundry or dry cleaning services). If more than one type of product and/or service is distributed, specify the principal one.

Line 10

Mark the appropriate box if the worker sells life insurance full-time. You may select:

Line 11

Mark the appropriate box if the worker sells other types of insurance for the firm. You may select:

If you marked yes, enter the percentage of the worker’s total working time spent selling other types of insurance.

Line 12

If the worker solicits orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments, enter the percentage of the worker’s time spent in the solicitation.

Line 13

Mark the appropriate box if the merchandise purchased by the customers is for resale or for use in their business operations. You may select:

Enter a description of the merchandise and state whether it is equipment installed on the customers’ premises.

Sign Here

Affix your signature.

Type or print name below signature

Enter your full name.

Title

Enter a title describing your role.

Date

Enter the date you signed the form.