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Form SS-8: Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
IRS Form SS-8 is Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, used by firms or workers to establish employment status. A determination letter applies only to a worker (or a class of workers) requesting it.
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IRS Form SS-8 - Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
IRS Form SS-8 is Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, used by firms or workers to establish employment status. A determination letter applies only to a worker (or a class of workers) requesting it.
Risk Radar
Scan points- 1Failing to sign and date the form by the taxpayer prevents processing and results in return.
- 2Filing without completing all questions in Parts I through IV.
- 3Omitting Part V when the worker provides services directly or is a salesperson.
- 4Not including copies of 1099-MISC, 1099-NEC, and/or W-2s (if available).
- 5Submitting the form without an original handwritten or electronic signature.
Plain English
This form helps determine if an individual is an employee or an independent contractor for tax purposes under the IRS. By filing Form SS-8, the firm or worker asks the IRS to officially rule on the relationship so that proper federal employment taxes and income tax withholding can be applied.
Submission Date
- Filing date: 2023-12-20 22:10:44
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a firm or worker requests a determination of a worker's status under common law rules for federal employment taxes and income tax withholding.
- Do not use Form SS-8 if the individual does not want the information on their Form SS-8 disclosed to other parties.
- Check Pub. 15-A, Employer's Supplemental Tax Guide, instead when needing more information on how to determine whether a worker providing services is an employee or independent contractor.
Form selector
Use this form or another form?
Worker provides service directly to customers or is a salesperson
Part V must be completed if the worker fits this description.
✓ Check that Part V is fully filled out.
Disagree with a determination letter
You can identify facts from the original submission that were not fully considered.
✓ Review the appeal process details on Instructions p.2.
Submit additional information and request reconsideration
Need to authorize someone else to represent you before the IRS
This form is required to grant representation authority.
✓ Ensure Form 2848 is properly completed alongside Form SS-8.
Form 2848, Power of Attorney and Declaration of Representative
Deadline or filing window
If Form SS-8 is submitted for a tax year where the statute of limitations has expired, a determination letter will not be issued. The source does not specify a fixed deadline but ties filing to the expiration of the tax return's statute of limitations.
Checklist
What you need before filling it out
Purpose of Form SS-8
Firms and workers file Form SS-8 · Instructions p.1
Determination Letter Applicability
Applies only to a worker (or class of workers) requesting it · Instructions p.1
Original Submission Requirement
Original handwritten signature OR electronic signature · Instructions p.2
Filing Deadline Constraint
Determination letter will not be issued if statute of limitations has expired for tax year · Instructions p.2
Completeness Check
All questions in Parts I through IV must be completed · Instructions p.2
Specific Filing Requirement
Part V completion is mandatory if worker provides service directly to customers or is a salesperson · Instructions p.2
Before you submit
- 1Ensure all questions in Parts I through IV of Form SS-8 are completed, or enter "Unknown" or "Does not apply."
- 2Complete Part V of Form SS-8 if the worker provided a service directly to customers or is a salesperson who sells to individuals or businesses.
- 3If additional sheets are attached to Form SS-8, ensure they clearly identify the part and question number they address.
- 4On any attached sheet, write the firm's name (or worker's name) and employer identification number (or social security number (SSN)) at the top.
- 5Verify that the form is signed and dated by the taxpayer; a stamped signature or power of attorney representative's signature alone is insufficient.
- 6If signing for a corporation, confirm the signer is an officer who has personal knowledge of the facts of the business.
- 7If filing by mail, ensure the completed and signed Form SS-8 is sent to Internal Revenue Service Form SS-8 Determinations P.O. Box 630 Stop 631 Holtsville, NY 11742-0630.
- 8Confirm that the request is for a determination regarding federal tax matters, as the IRS does not issue a letter for other reasons.
- 9If applicable, include copies of Form W-2 or Form 1099 for each year contested with the original submission.
How to file this form
- 1Complete all required questions in Parts I through IV of Form SS-8.
- 2Complete Part V of Form SS-8 if the worker provides a service directly to customers or is a salesperson.
- 3Affix an original handwritten signature or electronic signature to the completed Form SS-8.
- 4Mail the signed and completed Form SS-8 (and any attachments) to Internal Revenue Service Form SS-8 Determinations P.O. Box 630 Stop 631 Holtsville, NY 11742-0630 for proof of mailing.
Known limitations
- 1A determination letter from IRS Form SS-8 may only be requested to resolve federal tax matters.
- 2The IRS does not issue a determination letter for supplemental wage issues when using Form SS-8.
- 3If the information on Form SS-8 is provided, it may be disclosed to the firm, worker, or payer named below to assist the IRS in the determination process.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision January 2024 (12/23). For the latest information regarding Form SS-8 and its instructions, users should visit IRS.gov/FormSS8.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2024 (12/23)
- Fee — Not stated in the official source
- Mailing address — confirm mailing to Internal Revenue Service Form SS-8 Determinations P.O. Box 630 Stop 631 Holtsville, NY 11742-0630
- Signature — ensure an original handwritten or electronic signature is present on the request.
- Filing Requirement — confirm that all questions in Parts I through IV are completed before filing.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed and signed Form SS-8.
- 2If concerned about a refund, file Form 1040-X (Amended U.S. Individual Income Tax Return) to protect the statute of limitations for the year(s) at issue.
- 3File a separate Form 1040-X for each year when protecting your statute of limitations on credits and refunds.
- 4Do not delay in responding to an IRS request for payment while waiting for a determination of worker status.
Sources
- SRCInstructions p.1 — Firms and workers file Form SS-8 to request a determination of worker status under common law rules for federal employment taxes and income tax withholding.
- SRCInstructions p.2 — To mail Form SS-8, send it to Internal Revenue Service Form SS-8 Determinations P.O. Box 630 Stop 631 Holtsville, NY 11742-0630.
- SRCInstructions p.3 — Generally, a claim for credit or refund must be filed within 3 years from the original return filing date or 2 years from the tax payment date, whichever is later.
- SRCForm p.1 — The information provided on Form SS-8 may be disclosed to the firm, worker, or payer named below to assist the IRS in the determination process.
- SRCInstructions p.1 — If you do not want the information on your Form SS-8 disclosed to other parties, do not file Form SS-8.
- SRCForm p.2 — The form revision date currently on file is December 2023 (Rev. 12-2023).
- SRCInstructions p.5 — Comments concerning the accuracy of these time estimates can be sent to Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Common confusion points
Should I file Form SS-8 even if I don't want the information disclosed?
The general instruction states that if you do not want the information on your Form SS-8 disclosed to other parties, you should not file it.
→ Check the top of Form SS-8 or Instructions p.1.
Can I submit Form SS-8 with my tax return?
No, submitting Form SS-8 with a tax return will delay the processing time; mail it separately.
→ Refer to Where To File instructions on Instructions p.2.
What is the deadline for claiming a refund after filing Form SS-8?
Generally, you must file your claim within 3 years from the original return filing date or within 2 years from the tax payment date, whichever is later.
→ See Instructions p.3 regarding Time for filing a claim for refund.
Should I send my comments about Form SS-8 to the IRS at the main address?
No, you should use the designated mailing address listed under 'Where To File' instead of sending it to the general Tax Forms and Publications address (1111 Constitution Ave. NW, IR-6526, Washington, DC 20224).
→ Instructions p.5 specifies this.
Does filing Form SS-8 stop the clock on my refund claim?
No, filing Form SS-8 does not prevent the expiration of the time in which a claim for a refund must be filed.
→ Instructions p.3 states this explicitly.
Workflow map
Related forms and next steps
Before
Current
Often used with
⚠ If something goes wrong
- If you are concerned about a refund but the deadline hasn't passed, file Form 1040-X to protect your statute of limitations.
Questions about IRS Form SS-8
What is IRS Form SS-8 used for?
This form helps determine if an individual is an employee or an independent contractor for tax purposes under the IRS. By filing Form SS-8, the firm or worker asks the IRS to officially rule on the relationship so that proper federal employment taxes and income tax withholding can be applied.
Who must file IRS Form SS-8?
The filer must generally be the firm or payer (if different from the worker) requesting the determination for a worker or class of workers.
What information does IRS Form SS-8 require?
Part I collects service years, while Part V is required if the worker provides services directly to customers or is a salesperson. Part IV addresses any significant changes in the work relationship during the service term.
When is IRS Form SS-8 due?
The form must be submitted within the statute of limitations for the tax year being claimed; otherwise, a determination letter will not be issued.
Where do I file IRS Form SS-8?
Mail 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. Faxing is also an option.
How do I complete IRS Form SS-8?
The taxpayer must sign and date Form SS-8; neither a stamped signature nor a power of attorney representative's signature is accepted. If providing services directly or selling, Part V must also be completed. The original submission should include either an original handwritten or electronic signature.
What happens if IRS Form SS-8 is filed incorrectly?
If a Form SS-8 is not properly signed and dated by the taxpayer, it cannot be processed and will be returned to the requestor.
Should I file Form SS-8 even if I don't want the information disclosed?
The general instruction states that if you do not want the information on your Form SS-8 disclosed to other parties, you should not file it. Check the top of Form SS-8 or Instructions p.1.
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