Employment Taxes

Form SS-8: Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

Filed by workers or businesses to request the IRS make a determination of whether a worker is an employee or an independent contractor for federal tax purposes.

Download Form SS-8 PDFAbout on IRS.gov

Who Files This Form?

Workers or businesses that need an official IRS determination on worker classification status.

Key Fields

  • Worker relationship description
  • Behavioral control factors
  • Financial control factors
  • Type of relationship
  • Worker's duties

Filing Deadlines

Late Filing Penalty

No penalty for filing; form is used to request a determination.

Related Forms

Form 8919

Uncollected Social Security and Medicare Tax on Wages

W-2

Wage and Tax Statement

1099-NEC

Nonemployee Compensation

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