Instructions For Form Ss-8 - Determination Of Worker Status For Purposes Of Federal Employment Taxes And Income Tax Withholding Page 2

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Form SS-8 will be returned to the requestor if all
file a claim for any refund that may be due after a determination
required information is not provided.
of my employment tax status has been completed.”
!
Filing Form SS-8 does not alter the requirement to
CAUTION
Additional copies of this form may be obtained on IRS.gov or
timely file an income tax return. Do not delay filing your tax
by calling 1-800-TAX-FORM (1-800-829-3676).
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
Fee
payment while waiting for a determination of your worker status.
There is no fee for requesting a Form SS-8 determination letter.
Instructions for Firms
Signature
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
Form SS-8 must be signed and dated by the taxpayer. A
complete a Form SS-8. In cases of this type, the IRS usually
stamped signature will not be accepted.
gives each party an opportunity to present a statement of the
The person who signs for a corporation must be an officer of
facts because any decision will affect the employment tax status
the corporation who has personal knowledge of the facts. If the
of the parties. Failure to respond to this request will not prevent
corporation is a member of an affiliated group filing a
the IRS from issuing a determination letter based on the
consolidated return, it must be signed by an officer of the
information available to it so that the worker may fulfill his or her
common parent of the group.
federal tax obligations. However, the information that you
provide is extremely valuable in determining the status of the
The person signing for a trust, partnership, or limited liability
worker.
company must be, respectively, a trustee, general partner, or
member-manager who has personal knowledge of the facts.
If you are requesting a determination for a particular class of
worker, complete the form for one individual who is
A Form SS-8 that is not properly signed and dated by the
representative of the class of workers whose status is in
taxpayer cannot be processed and will be returned.
question. If you want a written determination for more than one
Where To File
class of workers, complete a separate Form SS-8 for one worker
from each class whose status is typical of that class. A written
Send the completed and signed Form SS-8 to:
determination for any worker will apply to other workers of the
same class if the facts are not materially different for these
Internal Revenue Service
workers. Please provide a list of names and addresses of all
Form SS-8 Determinations
workers potentially affected by this determination so that the IRS
P.O. Box 630
can contact them for information.
Stop 631
Holtsville, NY 11742-0630
If you have a reasonable basis for not treating a worker as an
employee, you may be relieved from having to pay employment
Faxed, photocopied, or electronic versions of Form SS-8 are not
taxes for that worker under section 530 of the Revenue Act of
acceptable for the initial request for the Form SS-8
1978. However, this relief provision cannot be considered in
conjunction with a Form SS-8 determination because the
determination. Do not submit Form SS-8 with your tax return
as that will delay processing time.
determination does not constitute an examination of any tax
return. For more information regarding section 530 of the
Instructions for Workers
Revenue Act of 1978 and to determine if you qualify for relief
under this section, visit IRS.gov.
If you are requesting a determination for more than one firm,
complete a separate Form SS-8 for each firm.
How To Get Help
Form SS-8 is not a claim for refund of social security
To get IRS forms and publications, go to IRS.gov or call
and Medicare taxes or federal income tax withholding.
!
1-800-TAX-FORM (1-800-829-3676).
CAUTION
The Taxpayer Advocate Service Is
If the IRS determines that you are an employee, you are
Here To Help You
responsible for filing an amended return for any corrections
related to this decision. A determination that a worker is an
employee does not necessarily reduce any current or prior tax
The Taxpayer Advocate Service (TAS) is your voice at the
liability. For more information, call 1-800-829-1040.
IRS. Our job is to ensure that every taxpayer is treated fairly and
that you know and understand your rights.
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
What can TAS do for you? We can offer you free help with IRS
original return was filed or within 2 years from the date the tax
problems that you can't resolve on your own. We know this
was paid, whichever is later.
process can be confusing, but the worst thing you can do is
Filing Form SS-8 does not prevent the expiration of the
nothing at all! TAS can help if you can't resolve your problems
time in which a claim for a refund must be filed. If you are
with the IRS and:
concerned about a refund, and the statute of limitations for filing
Your problem is causing financial difficulties for you, your
a claim for refund for the year(s) at issue has not yet expired, you
family, or your business.
should file Form 1040X, Amended U.S. Individual Income Tax
You face (or your business is facing) an immediate threat of
Return, to protect your statute of limitations. File a separate
adverse action.
Form 1040X for each year.
You have tried repeatedly to contact the IRS but no one has
responded, or the IRS has not responded to you by the date
On the Form 1040X you file, do not complete lines 1 through
promised.
23 on the form. Write “Protective Claim” at the top of the form,
sign and date it. In addition, enter the following statement in Part
III: “Filed Form SS-8 with the Internal Revenue Service Office in
Holtsville, NY. By filing this protective claim, I reserve the right to
-2-
Instructions for Form SS-8 (Rev. 05-2014)

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