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ITG FAQ #7 Answer-Does the IRS make determinations as to whether a worker is an employee or an independent contractor?

It is important to the worker that the employment status be determined as quickly as possible so that the earnings can be properly reported. If no determination can be made, consider filing a Form SS-8, Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding, with the IRS for a determination. The Form SS-8 will include all pertinent facts relating to the individual’s work arrangement. If a contract has been executed between the worker and the entity, a copy should be included. Once the IRS concludes its review of the facts, a decision will be presented to the employer in the form of a Determination of Ruling Letter.

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Page Last Reviewed or Updated: 20-Jan-2016