Form Ss-8 - Determination Of Worker Status For Purposes Of Federal Employment Taxes And Income Tax Withholding Page 5

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Form SS-8 (Rev. 8-2011)
Page
General Instructions
Completing Form SS-8
Answer all questions as completely as possible. Attach
Section references are to the Internal Revenue Code unless
additional sheets if you need more space. Provide information
otherwise noted.
for all years the worker provided services for the firm.
Purpose
Determinations are based on the entire relationship between the
firm and the worker. Also indicate if there were any significant
Firms and workers file Form SS-8 to request a determination of
changes in the work relationship over the service term.
the status of a worker for purposes of federal employment taxes
Additional copies of this form may be obtained on IRS.gov or
and income tax withholding.
by calling 1-800-TAX-FORM (1-800-829-3676).
A Form SS-8 determination may be requested only in order to
Fee
resolve federal tax matters. If Form SS-8 is submitted for a tax
year for which the statute of limitations on the tax return has
There is no fee for requesting a Form SS-8 determination letter.
expired, a determination letter will not be issued. The statute of
limitations expires 3 years from the due date of the tax return or
Signature
the date filed, whichever is later.
Form SS-8 must be signed and dated by the taxpayer. A
The IRS does not issue a determination letter for proposed
stamped signature will not be accepted.
transactions or on hypothetical situations. We may, however,
issue an information letter when it is considered appropriate.
The person who signs for a corporation must be an officer of
the corporation who has personal knowledge of the facts. If the
Definition
corporation is a member of an affiliated group filing a
consolidated return, it must be signed by an officer of the
Firm. For the purposes of this form, the term “firm” means any
common parent of the group.
individual, business enterprise, organization, state, or other
entity for which a worker has performed services. The firm may
The person signing for a trust, partnership, or limited liability
or may not have paid the worker directly for these services.
company must be, respectively, a trustee, general partner, or
member-manager who has personal knowledge of the facts.
If the firm was not responsible for payment for
!
services, be sure to enter the name, address, and
Where To File
employer identification number of the payer on the
CAUTION
Send the completed and signed Form SS-8 to the address
first page of Form SS-8, below the identifying
below for the firm's location. Faxed, photocopied, or electronic
information for the firm and the worker.
versions of Form SS-8 are not acceptable for the initial request
The Form SS-8 Determination Process
for the Form SS-8 determination. However, only for cases
involving federal agencies, send Form SS-8 to the Internal
The IRS will acknowledge the receipt of your Form SS-8.
Revenue Service, Attn: CC:CORP:T:C, Ben Franklin Station,
Because there are usually two (or more) parties who could be
P.O. Box 7604, Washington, DC 20044. Do not submit Form
affected by a determination of employment status, the IRS
SS-8 with your tax return as that will delay processing time.
attempts to get information from all parties involved by sending
those parties blank Forms SS-8 for completion. Some or all of
Firm’s location:
Send to:
the information provided on this Form SS-8 may be shared with
Alaska, Arizona, Arkansas,
the other parties listed on page 1. The case will be assigned to a
California, Colorado, Hawaii,
technician who will review the facts, apply the law, and render a
Idaho, Illinois, Iowa, Kansas,
decision. The technician may ask for additional information from
Minnesota, Missouri, Montana,
the requestor, from other involved parties, or from third parties
Internal Revenue Service
Nebraska, Nevada, New
that could help clarify the work relationship before rendering a
Form SS-8 Determinations
Mexico, North Dakota,
decision. The IRS will generally issue a formal determination to
P.O. Box 630
Oklahoma, Oregon, South
the firm or payer (if that is a different entity), and will send a
Stop 631
Dakota, Texas, Utah,
copy to the worker. A determination letter applies only to a
Holtsville, NY 11742-0630
Washington, Wisconsin,
worker (or a class of workers) requesting it, and the decision is
Wyoming, American Samoa,
binding on the IRS. In certain cases, a formal determination will
Guam, Puerto Rico, U.S. Virgin
not be issued. Instead, an information letter may be issued.
Islands
Although an information letter is advisory only and is not binding
on the IRS, it may be used to assist the worker to fulfill his or her
Alabama, Connecticut,
federal tax obligations.
Delaware, District of Columbia,
Neither the Form SS-8 determination process nor the review
Florida, Georgia, Indiana,
of any records in connection with the determination constitutes
Kentucky, Louisiana, Maine,
an examination (audit) of any federal tax return. If the periods
Maryland, Massachusetts,
Internal Revenue Service
under consideration have previously been examined, the Form
Michigan, Mississippi, New
Form SS-8 Determinations
SS-8 determination process will not constitute a reexamination
Hampshire, New Jersey, New
40 Lakemont Road
under IRS reopening procedures. Because this is not an
York, North Carolina, Ohio,
Newport, VT 05855-1555
examination of any federal tax return, the appeal rights available
Pennsylvania, Rhode Island,
in connection with an examination do not apply to a Form SS-8
South Carolina, Tennessee,
determination. However, if you disagree with a determination or
Vermont, Virginia, West Virginia,
you have additional information concerning the work
all other locations not listed
relationship that you believe was not previously considered, you
may request that the determining office reconsider the
determination.
SS-8
Form
(Rev. 8-2011)

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