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If you qualify for our help, you'll be assigned to one advocate

employer for purposes of employment taxes imposed under

who'll be with you at every turn and will do everything possible to

Subtitle C. Section 6001 authorizes the IRS to request

resolve your problem. Here's why we can help:

information needed to determine if a worker(s) or firm is subject

TAS is an independent organization within the IRS.

to these taxes. Section 6109 requires you to provide your

identification number. Neither workers nor firms are required to

Our advocates know how to work with the IRS.

request a status determination, but if you choose to do so, you

Our services are free and tailored to meet your needs.

must provide the information requested on this form. Failure to

We have offices in every state, the District of Columbia, and

provide the requested information may prevent us from making a

Puerto Rico.

status determination. If any worker or the firm has requested a

status determination and you are being asked to provide

How can you reach us? If you think TAS can help you, call your

information for use in that determination, you are not required to

local advocate, whose number is in your local directory and at

provide the requested information. However, failure to provide

, or call us toll-free at 1-877-777-4778.

such information will prevent the IRS from considering it in

making the status determination. Providing false or fraudulent

How else does TAS help taxpayers?

information may subject you to penalties. Generally, tax returns

and return information are confidential, as required by section

TAS also handles large-scale, systemic problems that affect

6103. However, section 6103 allows or requires the IRS to

many taxpayers. If you know of one of these broad issues,

disclose or give the information shown on this form to others as

please report it through the Systemic Advocacy Management

described in the Code. Routine uses of this information include

System at

providing it to the Department of Justice for use in civil and

criminal litigation, to the Social Security Administration for the

For additional information about TAS, visit

administration of social security programs, and to cities, states,

or see Pub. 1546, The Taxpayer

the District of Columbia, and U.S. commonwealths and

Advocate Service of the IRS – How to Get Help With Unresolved

possessions for the administration of their tax laws. We also may

Tax Problems.

disclose this information to other countries under a tax treaty, to

Low Income Taxpayer Clinics

federal and state agencies to enforce federal nontax criminal

laws, or to federal law enforcement and intelligence agencies to

Low Income Taxpayer Clinics (LITCs) serve individuals whose

combat terrorism. We may provide this information to the

income is below a certain level and need to resolve tax problems

affected worker(s), the firm, or payer as part of the status

such as audits, appeals and tax collection disputes. Some

determination process.

clinics can provide information about taxpayer rights and

responsibilities in different languages for individuals who speak

You are not required to provide the information requested on

English as a second language. Visit

or see IRS

a form that is subject to the Paperwork Reduction Act unless the

Publication 4134, Low Income Taxpayer Clinic List.

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

Representation

their contents may become material in the administration of any

Internal Revenue law.

You may either represent yourself or, with proper written

authorization, have someone else represent you. Your

The time needed to complete and file this Form SS-8 will vary

representative must be someone who is allowed to practice

depending on individual circumstances. The estimated average

before the IRS, such as an attorney, certified public accountant,

time is: Recordkeeping, 23 hrs., 55 min.; Learning about the

or enrolled agent (a person enrolled to practice before the IRS).

law or the form, 1 hr., 48 min.; Preparing the form, 5 hrs., 03

Use Form 2848, Power of Attorney and Declaration of

min.; and Sending the form to the IRS, 48 min. If you have

Representative, to authorize someone else to represent you

comments concerning the accuracy of these time estimates or

before the IRS.

suggestions for making this form simpler, we would be happy to

hear from you. You can send your comments from

Privacy Act and Paperwork Reduction Act Notice. We ask

formspubs. Click on “More Information” and then on “Give us

for the information on Form SS-8 to carry out the Internal

feedback.” Or you can send your comments to the Internal

Revenue laws of the United States. This information will be used

Revenue Service, Tax Forms and Publications, 1111

to determine the employment status of the worker(s) described

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not

on the form. Subtitle C, Employment Taxes, of the Internal

send the form to this address. Instead, see Where To File,

Revenue Code imposes employment taxes on wages, including

earlier.

income tax withholding. Sections 3121(d), 3306(a), and 3401(c)

and (d) and the related regulations define employee and

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Instructions for Form SS-8 (Rev. 05-2014)

Instructions For Form Ss-8 - Determination Of Worker Status For Purposes Of Federal Employment Taxes And Income Tax Withholding Page 3

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