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

(Rev. March 2023)
Determination of Worker Status for Purposes of Federal Employment Taxes and
Income Tax Withholding

Section references are to the Internal Revenue Code unless A Section 218 Agreement is a written, voluntary agreement
otherwise noted. between the State Social Security Administrator and the Social
Security Administration. All 50 states, Puerto Rico, the Virgin
Islands, and approximately 60 interstate instrumentalities have
Future Developments Section 218 Agreements extending social security coverage to
For the latest information about developments related to Form specified employees. Workers covered under a Section 218
SS-8 and its instructions, such as legislation enacted after they Agreement are subject to social security and Medicare tax
were published, go to IRS.gov/FormSS8. regardless of any determinations made under the common law
rules.
What’s New Whether a state or local government worker is subject to
social security and Medicare tax depends on which of the
See IRS.gov/Businesses/Small-Businesses-Self-Employed/ following three categories the worker falls into:
Completing-Form-SS-8 for additional information about Form 1. Subject to social security under a Section 218
SS-8 and worker classification. Agreement, or
2. Subject to social security under mandatory coverage
General Instructions provisions, or
3. Excluded from social security because there is no Section
Purpose of Form 218 Agreement and the employee is covered by a qualified
Firms and workers file Form SS-8 to request a determination of retirement plan.
the status of a worker under the common law rules for purposes Only the Social Security Administration can determine if a
of federal employment taxes and income tax withholding. Section 218 Agreement covers a position with a state or local
Generally, under the common law rules a worker is an employee government entity. The state or local government firm or the
if the firm has the right to control and direct what will be done worker should contact the State Social Security Administrator for
and how it will be done. See Pub. 15-A, Employer's assistance.
Supplemental Tax Guide, for more information on how to
determine whether a worker providing services is an employee For further clarification on a Section 218 Agreement, refer to
or independent contractor. The SS-8 unit doesn't handle Pub. 963, Federal-State Reference Guide.
supplemental wage issues.
The Form SS-8 Determination
A Form SS-8 determination may be requested only in order to
resolve federal tax matters. If Form SS-8 is submitted for a tax Process
year for which the statute of limitations on the tax return has The IRS will acknowledge the receipt of your Form SS-8.
expired, a determination letter will not be issued. For more Because there are usually two (or more) parties who could be
information on the statute of limitations for individual income tax affected by a determination of employment status, the IRS
returns, see How Long Should Records Be Kept? in the attempts to get information from all parties involved by sending
Instructions for Form 1040. those parties blank Forms SS-8 for completion. Some or all of
the information provided on this Form SS-8 may be shared with
The IRS does not issue a determination letter for proposed the other parties listed on page 1 of the form. The case will be
transactions, or on hypothetical situations, cases involving assigned to a technician who will review the facts, apply the law,
current worker classification litigation, cases involving state or and render a decision. The technician may ask for additional
local government workers who may be performing services information from the requestor, from other involved parties, or
under an agreement entered into pursuant to Section 218 of the from third parties that could help clarify the work relationship
Social Security Act, or business-to-business transactions, or for before rendering a decision. The IRS will generally issue a
other reasons not in the best interests of tax administration. We formal determination to the firm or payer (if that is a different
may, however, issue an information letter when it is considered entity), and will send a copy to the worker. A determination letter
appropriate. applies only to a worker (or a class of workers) requesting it, and
the decision is binding on the IRS if there is no change in the
Definition facts or law that form the basis for the ruling. In certain cases, a
Firm. For the purposes of this form, the term “firm” means any formal determination will not be issued. Instead, an information
individual, business enterprise, organization, state, or other letter may be issued. Although an information letter is advisory
entity for which a worker has performed services. The firm may only and is not binding on the IRS, a worker may use it in fulfilling
or may not have paid the worker directly for these services. their federal tax obligations.
If the firm was not responsible for payment for services,
Neither the Form SS-8 determination process nor the review
! be sure to enter the name, address, and employer of any records in connection with the determination constitutes
CAUTION identification number of the payer on the first page of
Form SS-8, below the identifying information for the firm and the an examination (audit) of any federal tax return. If the periods
worker. under consideration have previously been examined, the Form
SS-8 determination process will not constitute a reexamination
Note. Workers for state and local governments and/or interstate under IRS reopening procedures. Because this is not an
instrumentalities may be covered by a Section 218 Agreement. examination of any federal tax return, the appeal rights available

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in connection with an examination do not apply to a Form SS-8 signature will be accepted. A Form SS-8 that is not properly
determination. If you disagree with a determination, you can signed and dated by the taxpayer cannot be processed and will
identify facts that were part of the original submission that you be returned.
think were not fully considered. If you have additional information
concerning the relationship that was not part of the original The original of a request for an SS-8 determination should
submission, you can submit the additional information and generally include:
request that the office reconsider the determination. • An original handwritten signature; or
• An electronic signature (for example, a faxed or digitally
Completing Form SS-8 signed PDF Adobe document).
Form SS-8 will be returned to the requestor if all required The person who signs for a corporation must be an officer of
the corporation who has personal knowledge of the facts of the
CAUTION
! information is not provided. business. If the corporation is a member of an affiliated group
The IRS cannot make a determination on your Form SS-8 filing a consolidated return, the Form SS-8 must be signed by an
unless you complete all questions in Parts I through IV. In officer of the common parent of the group.
addition, Part V must be completed if the worker provides a The person signing for a trust, partnership, or limited liability
service directly to customers or is a salesperson. See below for company must be, respectively, a trustee, general partner, or
more information on service providers. member-manager who has personal knowledge of the facts of
You should provide full, clear, and concise responses to the the business.
questions in Parts I through IV, and, if applicable, Part V.
• If you cannot answer a question, enter “Unknown” or “Does Where To File
not apply.” You can mail or fax your completed and signed Form SS-8.
• If you need more space for a question, continue your answer
on another sheet with the part and question number clearly If you are mailing the form, send the completed and signed
identified. Attach that sheet to your Form SS-8. Write your firm's Form SS-8 and attachments to:
name (or worker's name) and employer identification number (or
social security number) at the top of each additional sheet Internal Revenue Service
attached to your Form SS-8. Form SS-8 Determinations
• If you have a current or past litigation involving you and the P.O. Box 630
worker or firm, please explain. The IRS won't provide a ruling in Stop 631
cases where there's pending worker classification litigation. If Holtsville, NY 11742-0630
you believe the litigation doesn't involve worker classification, or
the litigation has been settled, please include documentation (for If you are faxing the form, fax the completed and signed Form
example, a Copy of Complaint, First Pleading, Court Docket or SS-8 and attachments to the IRS at 855-242-4481.
any other supporting information you want us to consider).
• Ensure you complete Part V, For Service Providers or Do not submit Form SS-8 with your tax return as that
Salespersons, if the worker provided a service directly to will delay the processing time.
customers (for example, dry cleaning service, massage therapy,
grocery delivery, beverage delivery, etc.), or is a salesperson Instructions for Workers
who sells to individuals or businesses. Form SS-8 is not a claim for refund of social security and
Provide all the years you provided services to the firm. ! Medicare taxes or federal income tax withholding.
CAUTION
Indicate if there were any significant changes in the work If you are requesting a determination for more than one firm,
relationship between the firm and the worker over the service complete a separate Form SS-8 for each firm.
term. Determinations are based on the entire relationship
between the firm and the worker. If the IRS determines that you are an employee, you are
A determination can only be made for years with open responsible for filing an amended return for any corrections
statutes. See below for information on the time for filing a claim related to this decision as applicable. A determination that a
for refund. worker is an employee does not necessarily reduce any current
or prior tax liability. For more information, call 800-829-1040.
Include copies of the Forms 1099-MISC, Forms 1099-NEC,
and/or Forms W-2 that were issued from the firm for all years in Time for filing a claim for refund. Generally, you must file
question. If you are unable to provide copies of these forms, your claim for a credit or refund within 3 years from the date your
submit a letter with a breakdown of how much was earned for original return was filed or within 2 years from the date the tax
each year, along with any copies of checks, paystubs, bank was paid, whichever is later.
statements, etc. Filing Form SS-8 does not prevent the expiration of
Incomplete Forms SS-8 will not be processed. ! the time in which a claim for a refund must be filed.
CAUTION If you are concerned about a refund, and the statute of
Form SS-8 may be downloaded at IRS.gov/Forms, or limitations for filing a claim for refund for the year(s) at issue has
received by mail when you order the copies on IRS.gov/ not yet expired, you should file Form 1040-X, Amended U.S.
OrderForms, or by calling 800-TAX-FORM (800-829-3676). For Individual Income Tax Return, to protect your statute of
more information, see IRS.gov/Businesses/Small-Businesses- limitations. File a separate Form 1040-X for each year.
Self-Employed/Completing-Form-SS-8.
Completing your Form 1040-X. On the Form 1040-X you file:
Fee • Leave lines 1 through 23 blank.
There is no fee for requesting a Form SS-8 determination letter. • Write “Protective Claim” at the top of page 1, and sign and
date the form.
Signature • Enter the following statement in Part III: “Filed Form SS-8 with
Form SS-8 must be signed and dated by the taxpayer. Neither a the Internal Revenue Service Office in Holtsville, NY. By filing
stamped signature nor your power of attorney representative's this protective claim, I reserve the right to file a claim for any

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refund that may be due after a determination of my employment example, braille, large print, audio, etc.). The Accessibility
tax status has been completed.” Helpline does not have access to your IRS account. For help
with tax law, refunds, or account-related issues, go to IRS.gov/
Filing Form SS-8 does not alter the requirement to timely
LetUsHelp.
file an income tax return. Do not delay filing your tax return in
anticipation of an answer to your Form SS-8 request. In addition, Note. Form 9000, Alternative Media Preference, or Form
if applicable, do not delay in responding to a request for payment 9000(SP) allows you to elect to receive certain types of written
while waiting for a determination of your worker status. correspondence in the following formats.
Instructions for Firms • Standard Print.
• Large Print.
If a worker has requested a determination of his or her status • Braille.
while working for you, you will receive a request from the IRS to • Audio (MP3).
complete a Form SS-8. In cases of this type, the IRS usually • Plain Text File (TXT).
gives each party an opportunity to present a statement of the • Braille Ready File (BRF).
facts because any decision will affect the employment tax status
of the parties. Failure to respond to this request will not prevent Understanding an IRS notice or letter you’ve received. Go
the IRS from issuing an information letter based on the facts to IRS.gov/Notices to find additional information about
available to it so that the worker can fulfill their federal tax responding to an IRS notice or letter.
obligations. However, the information that you provide is
extremely valuable in determining the status of the worker. Note. You can use Schedule LEP (Form 1040), Request for
Change in Language Preference, to state a preference to
If you are requesting a determination of worker status, the receive notices, letters, or other written communications from the
information you must provide depends on what you are IRS in an alternative language. You may not immediately receive
requesting. written communications in the requested language. The IRS’s
• If you are requesting a determination for a specific worker, commitment to LEP taxpayers is part of a multi-year timeline that
complete the form with that worker’s information. is scheduled to begin providing translations in 2023. You will
• If you are requesting a determination for a particular class of continue to receive communications, including notices and
worker, complete the form for one worker in that class of workers letters in English until they are translated to your preferred
and provide a list with the names, addresses, and social security language.
numbers (if available) of all workers potentially affected by the
determination. The Taxpayer Advocate Service (TAS) Is Here
• If you want a written determination for more than one class of To Help You
workers, complete a separate Form SS-8 for each class and
provide a list with the names, addresses, and social security What Is TAS?
numbers (if available) of all workers potentially affected by the
determination. TAS is an independent organization within the IRS that helps
taxpayers and protects taxpayer rights. Their job is to ensure
Your request will be returned as incomplete if more than one that every taxpayer is treated fairly and that you know and
person provides the same services but a list of workers providing understand your rights under the Taxpayer Bill of Rights.
the service is not provided.
If you have a reasonable basis for not treating a worker as an How Can You Learn About Your Taxpayer Rights?
employee, you may be relieved from having to pay employment
taxes for that worker under section 530 of the Revenue Act of The Taxpayer Bill of Rights describes 10 basic rights that all
1978. However, this relief provision cannot be considered in taxpayers have when dealing with the IRS. Go to
conjunction with a Form SS-8 determination because the TaxpayerAdvocate.IRS.gov to help you understand what these
determination does not constitute an examination of any tax rights mean to you and how they apply. These are your rights.
return. For more information regarding section 530 of the Know them. Use them.
Revenue Act of 1978 and to determine if you qualify for relief
under this section, visit IRS.gov.
What Can TAS Do for You?
How To Get Tax Help
If you have questions about a tax issue; need help preparing TAS can help you resolve problems that you can’t resolve with
your tax return; or want to download free publications, forms, or the IRS. And their service is free. If you qualify for their
instructions, go to IRS.gov to find resources that can help you assistance, you will be assigned to one advocate who will work
right away. with you throughout the process and will do everything possible
to resolve your issue. TAS can help you if:
Online tax information in other languages. You can find Your problem is causing financial difficulty for you, your
information on IRS.gov/MyLanguage if English isn’t your native •
family, or your business;
language. You face (or your business is facing) an immediate threat of
•
Free Over-the-Phone Interpreter (OPI) Service. The IRS is adverse action; or
committed to serving our multilingual customers by offering OPI • You’ve tried repeatedly to contact the IRS but no one has
services. The OPI Service is a federally funded program and is responded, or the IRS hasn’t responded by the date promised.
available at Taxpayer Assistance Centers (TACs), other IRS
offices, and every VITA/TCE return site. The OPI Service is How Can You Reach TAS?
accessible in more than 350 languages.
Accessibility Helpline available for taxpayers with disabili- TAS has offices in every state, the District of Columbia, and
ties. Taxpayers who need information about accessibility Puerto Rico. Your local advocate’s number is in your local
services can call 833-690-0598. The Accessibility Helpline can directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You
answer questions related to current and future accessibility can also call them at 877-777-4778.
products and services available in alternative media formats (for
Instructions for Form SS-8 (Rev. 03-2023) -3-

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How Else Does TAS Help Taxpayers? identification number. Neither workers nor firms are required to
request a status determination, but if you choose to do so, you
TAS works to resolve large-scale problems that affect many must provide the information requested on this form. Failure to
taxpayers. If you know of one of these broad issues, report it to provide the requested information may prevent us from
them at IRS.gov/SAMS. making a status determination. If any worker or the firm has
requested a status determination and you are being asked to
provide information for use in that determination, you are not
TAS for Tax Professionals required to provide the requested information. However, failure
to provide such information will prevent the IRS from considering
TAS can provide a variety of information for tax professionals,
it in making the status determination. Providing false or
including tax law updates and guidance, TAS programs, and
fraudulent information may subject you to penalties. Generally,
ways to let TAS know about systemic problems you’ve seen in
tax returns and return information are confidential, as required by
your practice.
section 6103. However, section 6103 allows or requires the IRS
to disclose or give the information shown on this form to others
Low Income Taxpayer Clinics (LITCs)
as described in the Code. Routine uses of this information
LITCs are independent from the IRS. LITCs represent include providing it to the Department of Justice for use in civil
individuals whose income is below a certain level and need to and criminal litigation, to the Social Security Administration for
resolve tax problems with the IRS, such as audits, appeals, and the administration of social security programs, and to cities,
tax collection disputes. In addition, LITCs can provide states, the District of Columbia, and U.S. commonwealths and
information about taxpayer rights and responsibilities in different possessions for the administration of their tax laws. We may also
languages for individuals who speak English as a second disclose this information to other countries under a tax treaty, to
language. Services are offered for free or a small fee for eligible federal and state agencies to enforce federal nontax criminal
taxpayers. To find an LITC near you, go to laws, or to federal law enforcement and intelligence agencies to
TaxpayerAdvocate.IRS.gov/about-us/Low-Income-Taxpayer- combat terrorism. We may provide this information to the
Clinics-LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic affected worker(s), the firm, or payer as part of the status
List. determination process.
Representation You are not required to provide the information requested on
You may either represent yourself or, with proper written a form that is subject to the Paperwork Reduction Act unless the
authorization, have someone else represent you. Your form displays a valid OMB control number. Books or records
representative must be someone who is allowed to practice relating to a form or its instructions must be retained as long as
before the IRS, such as an attorney, certified public accountant, their contents may become material in the administration of any
or enrolled agent (a person enrolled to practice before the IRS). Internal Revenue law.
Use Form 2848, Power of Attorney and Declaration of
Representative, to authorize someone else to represent you The time needed to complete and file this Form SS-8 will vary
before the IRS. On your Form 2848 or 8821, line 3, enter depending on individual circumstances. The estimated average
“Employment Tax,” “SS-8,”and the related years in the time is:
appropriate columns. If completing Form 8821, line 3, see the
instructions for the form to determine what you should enter in
column (d). Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . . . . 18 hr., 53 min.
Learning about the law or the form. . . . . . . . . . . . . . 53 min.
Privacy Act and Paperwork Reduction Act Notice. We ask Preparing and sending the form. . . . . . . . . . . . . . . . 1 hr., 14 min.
for the information on Form SS-8 to carry out the Internal
Revenue laws of the United States. This information will be used If you have comments concerning the accuracy of these time
to determine the employment status of the worker(s) described estimates or suggestions for making this form simpler, we would
on the form. Subtitle C, Employment Taxes, of the Internal be happy to hear from you. You can send your comments
Revenue Code imposes employment taxes on wages, including through IRS.gov/FormComments. Or you can send your
income tax withholding. Sections 3121(d), 3306(a), and 3401(c) comments to Internal Revenue Service, Tax Forms and
and (d), and the related regulations, define employee and Publications, 1111 Constitution Ave. NW, IR-6526, Washington,
employer for purposes of employment taxes imposed under DC 20224. Don’t send the form to this address. Instead, see
Subtitle C. Section 6001 authorizes the IRS to request Where To File, earlier.
information needed to determine if a worker(s) or firm is subject
to these taxes. Section 6109 requires you to provide your

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