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

Form SS-8 is used to request a determination of whether a worker is an employee or independent contractor for federal tax purposes.

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Introduction

Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, is a federal tax form used to request a determination of a worker’s status. The form provides information that can be used to determine whether a worker should generally be treated as an employee or an independent contractor for federal employment tax and income tax withholding purposes.

This guide provides general information about Form SS-8, including who may use the form, the information commonly needed, and the basic process for completing it. The information is intended to provide a simple overview of Form SS-8 and its general purpose.

What Is Form SS-8?

Form SS-8 is used to request a determination of a worker’s status for federal employment tax and income tax withholding purposes. It generally asks for information about the working relationship between a worker and a business or organization.

Form SS-8 commonly involves:

Worker information
Business or payer information
Services performed
Working arrangements
Instructions and supervision
Work schedules
Payment arrangements
Benefits and expenses
Relationship between the worker and business
Information about how the work is performed

The information provided on Form SS-8 is used to evaluate the facts and circumstances of the working relationship.

Who Uses Form SS-8?

Form SS-8 may generally be completed by a worker or a business that wants a determination of whether a worker should be treated as an employee or independent contractor for federal tax purposes.

The form may be useful when the parties disagree about worker classification or when the correct federal employment tax treatment is unclear. Filing Form SS-8 does not necessarily mean that a worker or business will receive a particular classification.

What Information Is Needed?

The information needed to complete Form SS-8 generally comes from records and details about the working relationship. The form asks questions about how services are performed, who controls the work, how the worker is paid, and other facts related to the relationship.

Common information includes:

Worker name and contact information
Business or payer name and contact information
Employer identification number, when applicable
Type of services performed
Description of the work
Work location
Work schedule
Instructions and supervision
Tools and equipment
Payment arrangements
Expenses
Benefits
Written agreements
Relationship between the parties
Other information about the working arrangement

The specific information required may depend on the circumstances of the worker and business relationship.

How to Fill Out/Complete Form SS-8

Form SS-8 is generally completed by providing factual information about the relationship between the worker and the business. The questions are designed to provide information about the circumstances under which the services are performed and the nature of the working relationship.

The basic process is to gather information about the worker and business, describe the services performed, explain how the work is controlled and supervised, provide information about payment and expenses, and review the completed form before submitting it. The information should be accurate and based on the actual working relationship.

Section 1

Enter the identifying information for the worker and the business or payer involved in the working relationship. This generally includes names, addresses, contact information, and other identifying information requested by the form.

The information should be reviewed carefully to make sure it is accurate and complete. Incorrect identifying information can make it more difficult to properly associate the form with the parties involved.

Section 2

Describe the services performed by the worker and provide basic information about the work being performed. This may include the type of services, location of the work, and other details about the worker’s duties.

The description should generally explain the actual services performed rather than relying only on a job title or general description.

Section 3

Provide information about the worker’s instructions, supervision, and control. This generally includes information about who determines how, when, and where the work is performed.

The answers should accurately describe the actual working relationship. Information about supervision and control can be important when evaluating worker classification.

Section 4

Provide information about the worker’s schedule and work arrangements. This may include regular hours, flexibility, scheduling requirements, and whether the worker is required to perform services at particular times or locations.

The information should reflect the actual arrangements between the worker and business rather than only the terms of a written agreement.

Section 5

Provide information about payment arrangements and how the worker is compensated. This may include information about hourly payments, salaries, commissions, project payments, or other compensation arrangements.

The payment information should be consistent with the worker’s records and the actual arrangement between the parties.

Section 6

Provide information about tools, equipment, materials, and expenses associated with the work. This may include who provides equipment, who pays business expenses, and whether the worker is responsible for obtaining supplies.

The information should accurately describe how the costs of performing the work are handled between the worker and the business.

Section 7

Provide information about benefits and other aspects of the working relationship. This may include information about insurance, retirement benefits, paid time off, vacation, or other benefits when applicable.

The information should reflect the actual benefits and arrangements provided to the worker.

Section 8

Provide information about the relationship between the worker and the business. This may include information about written contracts, agreements, continuing relationships, and other circumstances that help describe how the parties work together.

Supporting documents and records should generally be retained when they help explain the facts provided on Form SS-8.

Section 9

Provide any additional information that may help explain the working relationship or the circumstances surrounding the worker classification question. Additional information should generally be factual and directly related to the questions on the form.

The information should be clear and complete without including unnecessary details that do not relate to the worker’s status.

Section 10

Review the completed Form SS-8 and make sure all applicable questions have been answered. Check the worker information, business information, services performed, control and supervision, payment arrangements, work conditions, benefits, and other details about the working relationship.

The appropriate person should sign the form when a signature is required. Workers and businesses should retain a copy of the completed form and supporting records for their records.

Final Review

Review Form SS-8 after completing all applicable sections. Check the worker information, business information, services performed, work arrangements, instructions, supervision, payment information, expenses, benefits, agreements, and other information describing the working relationship.

A final review can help identify incomplete or inaccurate information before the form is submitted. Workers and businesses should retain Form SS-8 and supporting employment or business records with their tax records.

Common Mistakes

Common Form SS-8 mistakes may include providing incomplete information, entering incorrect identifying information, or giving answers that do not accurately describe the actual working relationship. Relying only on a worker’s job title or written agreement without describing the actual circumstances can also create problems.

Other mistakes may include overlooking questions about supervision, scheduling, payment, tools, expenses, or benefits, providing inconsistent information, or submitting the form without reviewing it. Using accurate records and describing the working relationship clearly can help reduce potential errors.

Related IRS Forms

Workers and businesses may encounter other federal tax forms when dealing with worker classification, employment taxes, and income tax withholding. Different forms serve different purposes and may apply depending on the circumstances.

Common related forms include:

Form W-2 for reporting employee wages and certain tax information
Form W-3 for transmitting wage and tax statements
Form 1099-NEC for reporting certain payments for services
Form 941 for reporting quarterly employment taxes
Form 940 for reporting federal unemployment taxes
Form 8919 for reporting certain uncollected Social Security and Medicare taxes on wages

The appropriate form depends on the worker’s or business’s specific circumstances and the type of tax or employment information being reported.

Where to File or Submit

Form SS-8 should be submitted according to the applicable filing and submission requirements for the form. The appropriate submission method may depend on the circumstances and information being provided.

Workers and businesses should retain a copy of the completed Form SS-8 and supporting records. The determination process may require information about the working relationship and the parties involved.

Current IRS Form & Instructions

Workers and businesses should use the applicable version of Form SS-8 and its instructions when preparing the form. Forms and requirements can change, so the version used should correspond with the applicable filing circumstances.

Before submitting Form SS-8, review the form and instructions carefully and confirm that the information accurately describes the actual working relationship. This can help identify incomplete or inconsistent information before the form is submitted.

Important Information / Disclaimer

This Form SS-8 guide is provided for general informational purposes only and is intended to provide a basic overview of Form SS-8 and common information associated with determining worker status for federal employment taxes and income tax withholding. This information is not tax, legal, accounting, or financial advice, and worker classification requirements can vary depending on the facts and circumstances of a working relationship.

Workers and businesses are responsible for determining their applicable filing, payment, recordkeeping, and reporting requirements, and information on this page may not cover every situation, exception, or special rule that may apply. When appropriate, workers and businesses should consider seeking assistance from a qualified tax professional or other qualified advisor regarding their specific tax situation, worker classification, employment tax issue, or Form SS-8 filing requirements.