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Department of the Treasury
Internal Revenue Service
Instructions for Form SS-8

(Rev. January 2024)
Determination of Worker Status for Purposes of Federal Employment Taxes and
Income Tax Withholding

Section references are to the Internal Revenue Code unless
otherwise noted. Definitions
Firm. For the purposes of this form, the term “firm” means any
Future Developments individual, business enterprise, organization, state, or other
entity for which a worker has performed services. The firm may
For the latest information about developments related to Form or may not have paid the worker directly for these services.
SS-8 and its instructions, such as legislation enacted after they If the firm was not responsible for payment for services,
were published, go to IRS.gov/FormSS8. ! be sure to enter the name, address, and employer
CAUTION identification number of the payer on the first page of
What’s New Form SS-8, below the identifying information for the firm and the
worker.
We have redesigned the Form SS-8 and these instructions.
Section 218 Agreement. Workers for state and local
governments and/or interstate instrumentalities may be covered
Reminders by a Section 218 Agreement. A Section 218 Agreement is a
written, voluntary agreement between the State Social Security
See IRS.gov/CompleteSS8 for additional information about Form Administrator and the SSA. All 50 states, Puerto Rico, the Virgin
SS-8 and worker classification. Islands, and approximately 60 interstate instrumentalities have
Section 218 Agreements extending social security coverage to
specified employees. Workers covered under a Section 218
General Instructions Agreement are subject to social security and Medicare tax
If you do not want the information on your Form regardless of any determinations made under the common law
rules.
CAUTION SS-8.
! SS-8 disclosed to other parties, do not file Form For further clarification on a Section 218 Agreement, refer to
Pub. 963, Federal-State Reference Guide.
Purpose of Form Whether a state or local government worker is subject to
Firms and workers file Form SS-8 to request a determination of social security and Medicare tax depends on which of the
the status of a worker under the common law rules for purposes following three categories the worker falls into:
of federal employment taxes and income tax withholding. 1. Subject to social security under a Section 218
Generally, under the common law rules a worker is an employee Agreement, or
if the firm has the right to control and direct what will be done and 2. Subject to social security under mandatory coverage
how it will be done. See Pub. 15-A, Employer's Supplemental provisions, or
Tax Guide, for more information on how to determine whether a 3. Excluded from social security because there is no Section
worker providing services is an employee or independent 218 Agreement and the employee is covered by a qualified
contractor. The SS-8 unit doesn't handle supplemental wage retirement plan.
issues.
Form SS-8 limitations. A Form SS-8 determination may be The Form SS-8 Determination
requested only in order to resolve federal tax matters. The IRS
does not issue a determination letter for: Process
• Proposed transactions, The IRS will acknowledge the receipt of your Form SS-8.
• Hypothetical situations, Third party information. Because there are usually two (or
• Cases involving current worker classification litigation, more) parties who could be affected by a determination of
• Cases involving state or local government workers who may employment status, the IRS attempts to get information from all
be performing services under an agreement entered into parties involved by sending those parties blank Forms SS-8 for
pursuant to Section 218 of the Social Security Act (see Only the completion. Some or all of the information provided on this Form
Social Security Administration (SSA) makes Section 218 SS-8 may be shared with the other parties listed on page 1 of the
Agreement determinations next), form.
• Business-to-business transactions, or
• Other reasons not in the best interests of tax administration. Review of information. The case will be assigned to a
We may, however, issue an information letter when it is technician who will review the facts, apply the law, and render a
considered appropriate. decision. The technician may ask for additional information from
Only the Social Security Administration (SSA) makes the requestor, from other involved parties, or from third parties
Section 218 Agreement determinations. Only the SSA can that could help clarify the work relationship before rendering a
determine if a Section 218 Agreement covers a position with a decision.
state or local government entity. The state or local government Issuance of determination. The IRS will generally issue a
firm or the worker should contact the State Social Security formal determination to the firm or payer (if that is a different
Administrator for assistance. See Section 218 Agreement under entity), and will send a copy to the worker. A determination letter
Definitions next. applies only to a worker (or a class of workers) requesting it, and

Dec 19, 2023 Cat. No. 66200M

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the decision is binding on the IRS if there is no change in the been settled, please include documentation (for example, a
facts or law that form the basis for the ruling. In certain cases, a Copy of Complaint, First Pleading, Court Docket, or any other
formal determination will not be issued. Instead, an information supporting information you want us to consider).
letter may be issued. Although an information letter is advisory
Part IV. When answering the questions in Part IV, indicate if
only and is not binding on the IRS, a worker may use it in fulfilling
there were any significant changes in the work relationship
their federal tax obligations.
between the firm and the worker over the service term.
Reconsideration of determination. Neither the Form SS-8 Determinations are based on the entire relationship between the
determination process nor the review of any records in firm and the worker.
connection with the determination constitutes an examination
Part V. Complete Part V, For Service Providers or Salespersons,
(audit) of any federal tax return. If the periods under
if the worker provided a service directly to customers (for
consideration have previously been examined, the Form SS-8
example, dry cleaning service, massage therapy, grocery
determination process will not constitute a reexamination under
delivery, beverage delivery, etc.), or is a salesperson who sells to
IRS reopening procedures. Because this is not an examination of
individuals or businesses.
any federal tax return, the appeal rights available in connection
with an examination do not apply to a Form SS-8 determination. Where To Find Form SS-8
If you disagree with a determination, you can identify facts that
were part of the original submission that you think were not fully Form SS-8 may be downloaded at IRS.gov/Forms, or received
considered. If you have additional information concerning the by mail when you order the copies on IRS.gov/OrderForms, or by
relationship that was not part of the original submission, you can calling 800-TAX-FORM (800-829-3676). For more information,
submit the additional information and request that the office see IRS.gov/CompleteSS8.
reconsider the determination.
Fee
There is no fee for requesting a Form SS-8 determination letter.
Specific Instructions
Signature
Completing Form SS-8 Form SS-8 must be signed and dated by the taxpayer. Neither a
stamped signature nor your power of attorney representative's
Form SS-8 will be returned to the requestor if all required signature will be accepted. A Form SS-8 that is not properly
! information is not provided. signed and dated by the taxpayer cannot be processed and will
CAUTION
be returned.
The IRS cannot make a determination on your Form SS-8
unless you complete all questions in Parts I through IV. In The original of a request for an SS-8 determination should
addition, Part V must be completed if the worker provides a generally include:
service directly to customers or is a salesperson. See below for • An original handwritten signature; or
more information on service providers. • An electronic signature (for example, a faxed or digitally
signed PDF Adobe document).
Parts I through V. You should provide full, clear, and concise
responses to the questions in Parts I through IV, and, if The person who signs for a corporation must be an officer of
applicable, Part V. Incomplete Forms SS-8 will not be processed. the corporation who has personal knowledge of the facts of the
• If you cannot answer a question, enter “Unknown” or “Does business. If the corporation is a member of an affiliated group
not apply.” filing a consolidated return, the Form SS-8 must be signed by an
• If you need more space for a question, continue your answer officer of the common parent of the group.
on another sheet with the part and question number clearly
The person signing for a trust, partnership, or limited liability
identified. Attach that sheet to your Form SS-8. Write your firm's
company must be, respectively, a trustee, general partner, or
name (or worker's name) and employer identification number (or
member-manager who has personal knowledge of the facts of
social security number (SSN)) at the top of each additional sheet
the business.
attached to your Form SS-8.
• If the worker provided a service directly to customers (for When To File
example, dry cleaning service, massage therapy, grocery
delivery, beverage delivery, etc.), or is a salesperson who sells to Statute of limitations. If Form SS-8 is submitted for a tax year
individuals or businesses, complete Part V, For Service for which the statute of limitations on the tax return has expired, a
Providers or Salespersons. determination letter will not be issued. For more information on
Part I, line 1. Provide all the years you provided services to the the statute of limitations for individual income tax returns, see
firm. How Long Should Records Be Kept? in the Instructions for Form
1040.
A determination can only be made for years with open
statutes. See later for information on the time for filing a claim for Where To File
refund. You can mail or fax your completed and signed Form SS-8. Do
Part I, line 5. Include copies of the Forms 1099-MISC, Forms not submit Form SS-8 with your tax return as that will delay
1099-NEC, and/or Forms W-2 that were issued from the firm for the processing time.
all years in question. If you are unable to provide copies of these Mail. If you are mailing the form, send the completed and signed
forms, submit a letter with a breakdown of how much was earned Form SS-8 and attachments to:
for each year, along with any copies of checks, paystubs, bank
statements, etc. Internal Revenue Service
If you have any current or past litigation involving you and the Form SS-8 Determinations
worker or firm, please explain on Part I, line 5a, of your Form P.O. Box 630
SS-8. The IRS won't provide a ruling in cases where there's Stop 631
pending worker classification litigation. If you believe the Holtsville, NY 11742-0630
litigation doesn't involve worker classification, or the litigation has

2 Instructions for Form SS-8 (Rev. 01/2024)

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Fax. If you are faxing the form, fax the completed and signed           and provide a list with the names, addresses, and SSNs (if 
Form SS-8 and attachments to the IRS at 855-242-4481.                   available) of all workers potentially affected by the determination.
                                                                        •  If you want a written determination for more than one class of 
Instructions for Workers                                                workers, complete a separate Form SS-8 for each class and 
                                                                        provide a list with the names, addresses, and SSNs (if available) 
        Form SS-8 is not a claim for refund of social security and      of all workers potentially affected by the determination.
  !     Medicare taxes or federal income tax withholding.                  Your request will be returned as incomplete if more than one 
CAUTION
                                                                        person provides the same services but a list of workers providing 
  If you are requesting a determination for more than one firm,         the service is not provided.
complete a separate Form SS-8 for each firm.
                                                                        Relief from employment taxes is not considered with Form 
  If the IRS determines that you are an employee, you are               SS-8 determinations.     If you have a reasonable basis for not 
responsible for filing an amended return for any corrections            treating a worker as an employee, you may be relieved from 
related to this decision as applicable. A determination that you        having to pay employment taxes for that worker under section 
are an employee does not necessarily reduce any current or              530 of the Revenue Act of 1978. However, this relief provision 
prior tax liability. For more information, call 800-829-1040.           cannot be considered in conjunction with a Form SS-8 
Filing Form SS-8 does not alter the requirement to timely               determination because the determination does not constitute an 
file an income tax return or pay taxes. Do not delay filing             examination of any tax return. For more information regarding 
your tax return in anticipation of an answer to your Form SS-8          section 530 of the Revenue Act of 1978 and to determine if you 
request. In addition, if applicable, do not delay in responding to a    qualify for relief under this section, visit IRS.gov.
request for payment while waiting for a determination of your 
worker status.                                                          How To Get Tax Help
Time for filing a claim for refund. Generally, you must file            If you have questions about a tax issue; need help preparing 
your claim for a credit or refund within 3 years from the date your     your tax return; or want to download free publications, forms, or 
original return was filed or within 2 years from the date the tax       instructions, go to IRS.gov to find resources that can help you 
was paid, whichever is later.                                           right away.
        Filing Form SS-8 does not prevent the expiration of             Online tax information in other languages. You can find 
  !     the time in which a claim for a refund must be filed.           information on IRS.gov/MyLanguage if English isn’t your native 
CAUTION                                                                 language.
Protecting your statute of limitations on credits and re-               Free Over-the-Phone Interpreter (OPI) Service.       The IRS is 
funds.  If you are concerned about a refund, and the statute of         committed to serving taxpayers with limited-English proficiency 
limitations for filing a claim for refund for the year(s) at issue has  (LEP) by offering OPI services. The OPI Service is a federally 
not yet expired, you should file Form 1040-X, Amended U.S.              funded program and is available at Taxpayer Assistance Centers 
Individual Income Tax Return, to protect your statute of                (TACs), most IRS offices, and every VITA/TCE tax return site. 
limitations. File a separate Form 1040-X for each year.                 The OPI Service is accessible in more than 350 languages.
  On the Form 1040-X you file, do the following.                        Accessibility Helpline available for taxpayers with disabili-
• Enter your name, current address, and SSN or taxpayer                 ties. Taxpayers who need information about accessibility 
identification number on the front of your Form 1040-X.                 services can call 833-690-0598. The Accessibility Helpline can 
• Write “Protective Claim” at the top of page 1.                        answer questions related to current and future accessibility 
• Enter the following statement in Explanation of Changes:              products and services available in alternative media formats (for 
“Filed Form SS-8 with the Internal Revenue Service Office in            example, braille, large print, audio, etc.). The Accessibility 
Holtsville, NY. By filing this protective claim, I reserve the right to Helpline does not have access to your IRS account. For help 
file a claim for any refund that may be due after a determination       with tax law, refunds, or account-related issues, go to IRS.gov/
of my employment tax status has been completed.”                        LetUsHelp.
• Sign and date the form.
• Leave the rest of your Form 1040-X blank.                             Note. Form 9000, Alternative Media Preference, or Form 
                                                                        9000(SP) allows you to elect to receive certain types of written 
Instructions for Firms                                                  correspondence in the following formats.
Worker requests determination.     If a worker has requested a          •  Standard Print.
determination of his or her status while working for you, you will      •  Large Print.
receive a request from the IRS to complete a Form SS-8. In              •  Braille.
cases of this type, the IRS usually gives each party an                 •  Audio (MP3).
opportunity to present a statement of the facts because any             •  Plain Text File (TXT).
decision will affect the employment tax status of the parties.          •  Braille Ready File (BRF).
Failure to respond to this request will not prevent the IRS from        Understanding an IRS notice or letter you’ve received.         Go 
issuing an information letter based on the facts available to it so     to IRS.gov/Notices to find additional information about 
that the worker can fulfill their federal tax obligations. However,     responding to an IRS notice or letter.
the information that you provide is extremely valuable in 
determining the status of the worker.                                   Responding to an IRS notice or letter.  You can now upload 
                                                                        responses to all notices and letters using the Document Upload 
Firm requests determination.  If you are requesting a                   Tool. For notices that require additional action, taxpayers will be 
determination of worker status, the information you must provide        redirected appropriately on IRS.gov to take further action. To 
depends on what you are requesting.                                     learn more about the tool, go to IRS.gov/Upload.
• If you are requesting a determination for a specific worker, 
complete the form with that worker’s information.                       Note. You can use Schedule LEP (Form 1040), Request for 
• If you are requesting a determination for a particular class of       Change in Language Preference, to state a preference to receive 
worker, complete the form for one worker in that class of workers       notices, letters, or other written communications from the IRS in 
                                                                        an alternative language. You may not immediately receive written 

Instructions for Form SS-8 (Rev. 01/2024)                                                                                                 3

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communications in the requested language. The IRS’s TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low
commitment to LEP taxpayers is part of a multi-year timeline that Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/p4134.pdf.
began providing translations in 2023. You will continue to receive
communications, including notices and letters, in English until Representation
they are translated to your preferred language. You may either represent yourself or, with proper written
authorization, have someone else represent you. Your
The Taxpayer Advocate Service (TAS) Is Here To representative must be someone who is allowed to practice
Help You before the IRS, such as an attorney, certified public accountant,
or enrolled agent (a person enrolled to practice before the IRS).
What Is TAS? Use Form 2848, Power of Attorney and Declaration of
Representative, to authorize someone else to represent you
TAS is an independent organization within the IRS that helps before the IRS. On your Form 2848 or 8821, line 3, enter
taxpayers and protects taxpayer rights. TAS strives to ensure “Employment Tax,” “SS-8,” and the related years in the
that every taxpayer is treated fairly and that you know and appropriate columns. If completing Form 8821, line 3, see the
understand your rights under the Taxpayer Bill of Rights. instructions for the form to determine what you should enter in
column (d).
How Can You Learn About Your Taxpayer Rights?
Privacy Act and Paperwork Reduction Act Notice. We ask
The Taxpayer Bill of Rights describes 10 basic rights that all for the information on Form SS-8 to carry out the Internal
taxpayers have when dealing with the IRS. Go to Revenue laws of the United States. This information will be used
TaxpayerAdvocate.IRS.gov to help you understand what these to determine the employment status of the worker(s) described
rights mean to you and how they apply. These are your rights. on the form. Subtitle C, Employment Taxes, of the Internal
Know them. Use them. Revenue Code imposes employment taxes on wages, including
income tax withholding. Sections 3121(d), 3306(a), and 3401(c)
and (d), and the related regulations, define employee and
What Can TAS Do for You? employer for purposes of employment taxes imposed under
Subtitle C. Section 6001 authorizes the IRS to request
TAS can help you resolve problems that you can’t resolve with information needed to determine if a worker(s) or firm is subject
the IRS. And their service is free. If you qualify for their to these taxes. Section 6109 requires you to provide your
assistance, you will be assigned to one advocate who will work identification number. Neither workers nor firms are required to
with you throughout the process and will do everything possible request a status determination, but if you choose to do so, you
to resolve your issue. TAS can help you if: must provide the information requested on this form. Failure to
• Your problem is causing financial difficulty for you, your family, provide the requested information may prevent us from
or your business; making a status determination. If any worker or the firm has
• You face (or your business is facing) an immediate threat of requested a status determination and you are being asked to
adverse action; or provide information for use in that determination, you are not
• You’ve tried repeatedly to contact the IRS but no one has required to provide the requested information. However, failure to
responded, or the IRS hasn’t responded by the date promised. provide such information will prevent the IRS from considering it
in making the status determination. Providing false or fraudulent
How Can You Reach TAS? information may subject you to penalties. Generally, tax returns
and return information are confidential, as required by section
6103. However, section 6103 allows or requires the IRS to
TAS has offices in every state, the District of Columbia, and disclose or give the information shown on this form to others as
Puerto Rico. To find your advocate’s number: described in the Code. Routine uses of this information include
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us; providing it to the Department of Justice for use in civil and
• Download Pub. 1546, The Taxpayer Advocate Service Is Your criminal litigation, to the Social Security Administration for the
Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf; administration of social security programs, and to cities, states,
• Call the IRS toll free at 800-TAX-FORM (800-829-3676) to the District of Columbia, and U.S. commonwealths and territories
order a copy of Pub. 1546; for the administration of their tax laws. We may also disclose this
• Check your local directory; or information to other countries under a tax treaty, to federal and
• Call TAS toll free at 877-777-4778. state agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to combat
How Else Does TAS Help Taxpayers? terrorism. We may provide this information to the affected
worker(s), the firm, or payer as part of the status determination
TAS works to resolve large-scale problems that affect many process.
taxpayers. If you know of one of these broad issues, report it to You are not required to provide the information requested on
TAS at IRS.gov/SAMS. Be sure to not include any personal a form that is subject to the Paperwork Reduction Act unless the
taxpayer information. form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
Low Income Taxpayer Clinics (LITCs) their contents may become material in the administration of any
LITCs are independent from the IRS and TAS. LITCs represent Internal Revenue law.
individuals whose income is below a certain level and who need
to resolve tax problems with the IRS. LITCs can represent The time needed to complete and file this Form SS-8 will vary
taxpayers in audits, appeals, and tax collection disputes before depending on individual circumstances. The estimated average
the IRS and in court. In addition, LITCs can provide information time is:
about taxpayer rights and responsibilities in different languages
for individuals who speak English as a second language.
Services are offered for free or a small fee. For more information
or to find an LITC near you, go to the LITC page at

4 Instructions for Form SS-8 (Rev. 01/2024)

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                                                                                 through IRS.gov/FormComments. Or you can send your 
Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . . . . 18 hr., 53 min. comments to Internal Revenue Service, Tax Forms and 
Learning about the law or the form. . . . . . . . . . . . . .    53 min.         Publications, 1111 Constitution Ave. NW, IR-6526, Washington, 
Preparing and sending the form. . . . . . . . . . . . . . . .    1 hr., 14 min.  DC 20224. Don’t send the form to this address. Instead, see 
                                                                                 Where To File, earlier.
If you have comments concerning the accuracy of these time 
estimates or suggestions for making this form simpler, we would 
be happy to hear from you. You can send your comments 

Instructions for Form SS-8 (Rev. 01/2024)                                                                                                    5

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