Form Ss-8 - Determination Of Worker Status For Purposes Of Federal Employment Taxes And Income Tax Withholding Page 6
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Form SS-8 (Rev. 8-2011)
Page
Instructions for Workers
If you have a reasonable basis for not treating a worker as an
employee, you may be relieved from having to pay employment
If you are requesting a determination for more than one firm,
taxes for that worker under section 530 of the 1978 Revenue
complete a separate Form SS-8 for each firm.
Act. However, this relief provision cannot be considered in
conjunction with a Form SS-8 determination because the
▲
Form SS-8 is not a claim for refund of social security
!
and Medicare taxes or federal income tax
determination does not constitute an examination of any tax
withholding.
return. For more information regarding section 530 of the 1978
CAUTION
Revenue Act and to determine if you qualify for relief under this
section, visit IRS.gov.
If the IRS determines that you are an employee, you are
responsible for filing an amended return for any corrections
Privacy Act and Paperwork Reduction Act Notice. We ask for
related to this decision. A determination that a worker is an
the information on Form SS-8 to carry out the Internal Revenue
employee does not necessarily reduce any current or prior tax
laws of the United States. This information will be used to
liability. For more information, call 1-800-829-1040.
determine the employment status of the worker(s) described on
Time for filing a claim for refund. Generally, you must file your
the form. Subtitle C, Employment Taxes, of the Internal Revenue
claim for a credit or refund within 3 years from the date your
Code imposes employment taxes on wages, including income
original return was filed or within 2 years from the date the tax
tax withholding. Sections 3121(d), 3306(a), and 3401(c) and (d)
was paid, whichever is later.
and the related regulations define employee and employer for
purposes of employment taxes imposed under Subtitle C.
Filing Form SS-8 does not prevent the expiration of the time
Section 6001 authorizes the IRS to request information needed
in which a claim for a refund must be filed. If you are
to determine if a worker(s) or firm is subject to these taxes.
concerned about a refund, and the statute of limitations for filing
Section 6109 requires you to provide your taxpayer
a claim for refund for the year(s) at issue has not yet expired,
identification number. Neither workers nor firms are required to
you should file Form 1040X, Amended U.S. Individual Income
request a status determination, but if you choose to do so, you
Tax Return, to protect your statute of limitations. File a separate
must provide the information requested on this form. Failure to
Form 1040X for each year.
provide the requested information may prevent us from making
On the Form 1040X you file, do not complete lines 1 through
a status determination. If any worker or the firm has requested a
22 on the form. Write “Protective Claim” at the top of the form,
status determination and you are being asked to provide
sign and date it. In addition, enter the following statement in
information for use in that determination, you are not required to
Part III: “Filed Form SS-8 with the Internal Revenue Service
provide the requested information. However, failure to provide
Office in (Holtsville, NY; Newport, VT; or Washington, DC; as
such information will prevent the IRS from considering it in
appropriate). By filing this protective claim, I reserve the right to
making the status determination. Providing false or fraudulent
file a claim for any refund that may be due after a determination
information may subject you to penalties. Generally, tax returns
of my employment tax status has been completed.”
and return information are confidential, as required by section
Filing Form SS-8 does not alter the requirement to timely file
6103. However, section 6103 allows or requires the IRS to
an income tax return. Do not delay filing your tax return in
disclose or give the information shown on your tax return to
anticipation of an answer to your Form SS-8 request. In
others as described in the Code. Routine uses of this
addition, if applicable, do not delay in responding to a request
information include providing it to the Department of Justice for
for payment while waiting for a determination of your worker
use in civil and criminal litigation, to the Social Security
status.
Administration for the administration of social security
programs, and to cities, states, the District of Columbia, and
Instructions for Firms
U.S. commonwealths and possessions for the administration of
their tax laws. We also may disclose this information to other
If a worker has requested a determination of his or her status
countries under a tax treaty, to federal and state agencies to
while working for you, you will receive a request from the IRS to
enforce federal nontax criminal laws, or to federal law
complete a Form SS-8. In cases of this type, the IRS usually
enforcement and intelligence agencies to combat terrorism. We
gives each party an opportunity to present a statement of the
may provide this information to the affected worker(s), the firm,
facts because any decision will affect the employment tax
or payer as part of the status determination process.
status of the parties. Failure to respond to this request will not
prevent the IRS from issuing a determination letter based on the
You are not required to provide the information requested on
information he or she has made available so that the worker
a form that is subject to the Paperwork Reduction Act unless
may fulfill his or her federal tax obligations. However, the
the form displays a valid OMB control number. Books or
information that you provide is extremely valuable in
records relating to a form or its instructions must be retained as
determining the status of the worker.
long as their contents may become material in the
administration of any Internal Revenue law.
If you are requesting a determination for a particular class of
worker, complete the form for one individual who is
The time needed to complete and file this Form SS-8 will vary
representative of the class of workers whose status is in
depending on individual circumstances. The estimated average
question. If you want a written determination for more than one
time is: Recordkeeping, 23 hrs., 55 min.; Learning about the law
class of workers, complete a separate Form SS-8 for one
or the form, 1 hr., 48 min.; Preparing the form, 5 hrs., 03 min.;
worker from each class whose status is typical of that class. A
and Sending the form to the IRS, 48 min. If you have comments
written determination for any worker will apply to other workers
concerning the accuracy of these time estimates or suggestions
of the same class if the facts are not materially different for
for making this form simpler, we would be happy to hear from
these workers. Please provide a list of names and addresses of
you. You can write to the Internal Revenue Service, Tax
all workers potentially affected by this determination.
Products Coordinating Committee, SE:W:CAR:MP:T:M:S,
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send the tax form to this address. Instead, see Where To
File on page 5.
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