Form SS-8 limitations.

A Form SS-8 determination may be requested only in order to resolve federal tax matters. The IRS does not issue a determination letter for:

Firm.

For the purposes of this form, the term “firm” means any individual, business enterprise, organization, state, or other entity for which a worker has performed services. The firm may or may not have paid the worker directly for these services.

Third party information.

Because there are usually two (or more) parties who could be affected by a determination of employment status, the IRS attempts to get information from all parties involved by sending 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 other parties listed on page 1 of the form.

Review of information.

The case will be assigned to a technician who will review the facts, apply the law, and render a decision. The technician may ask for additional information from the requestor, from other involved parties, or from third parties that could help clarify the work relationship before rendering a decision.

Issuance of determination.

The IRS will generally issue a formal determination to the firm or payer (if that is a different entity), and will send a copy to the worker. A determination letter 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 facts or law that form the basis for the ruling. In certain cases, a formal determination will not be issued. Instead, an information letter may be issued. Although an information letter is advisory only and is not binding on the IRS, a worker may use it in fulfilling their federal tax obligations.

Reconsideration of determination.

Neither the Form SS-8 determination process nor the review of any records in connection with the determination constitutes an examination (audit) of any federal tax return. If the periods under consideration have previously been examined, the Form SS-8 determination process will not constitute a reexamination under IRS reopening procedures. Because this is not an examination of any federal tax return, the appeal rights available in connection with an examination do not apply to a Form SS-8 determination. If you disagree with a determination, you can identify facts that were part of the original submission that you think were not fully considered. If you have additional information concerning the relationship that was not part of the original submission, you can submit the additional information and request that the office reconsider the determination.

Parts I through V.

You should provide full, clear, and concise responses to the questions in Parts I through IV, and, if applicable, Part V. Incomplete Forms SS-8 will not be processed.

Part I, line 1.

Provide all the years you provided services to the firm.

A determination can only be made for years with open statutes. See later for information on the time for filing a claim for refund.

Part I, line 5.

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 question. If you are unable to provide copies of these forms, submit a letter with a breakdown of how much was earned for each year, along with any copies of checks, paystubs, bank statements, etc.

If you have any current or past litigation involving you and the worker or firm, please explain on Part I, line 5a, of your Form SS-8. The IRS won't provide a ruling in cases where there's pending worker classification litigation. If you believe the litigation doesn't involve worker classification, or the litigation has been settled, please include documentation (for example, a Copy of Complaint, First Pleading, Court Docket, or any other supporting information you want us to consider).

Part IV.

When answering the questions in Part IV, indicate if there were any significant changes in the work relationship between the firm and the worker over the service term. Determinations are based on the entire relationship between the firm and the worker.

Part V.

Complete Part V, For Service Providers or Salespersons, if the worker provided a service directly to customers (for example, dry cleaning service, massage therapy, grocery delivery, beverage delivery, etc.), or is a salesperson who sells to individuals or businesses.

Statute of limitations.

If Form SS-8 is submitted for a tax year for which the statute of limitations on the tax return has expired, a determination letter will not be issued. For more information on the statute of limitations for individual income tax returns, see How Long Should Records Be Kept? in the Instructions for Form 1040.

Mail.

If you are mailing the form, send the completed and signed Form SS-8 and attachments to:

Fax.

If you are faxing the form, fax the completed and signed Form SS-8 and attachments to the IRS at 855-242-4481.

Filing Form SS-8 does not alter the requirement to timely file an income tax return or pay taxes.

Do not delay filing your tax return in anticipation of an answer to your Form SS-8 request. In addition, if applicable, do not delay in responding to a request for payment while waiting for a determination of your worker status.

Time for filing a claim for refund.

Generally, you must file your claim for a credit or refund within 3 years from the date your original return was filed or within 2 years from the date the tax was paid, whichever is later.

Protecting your statute of limitations on credits and refunds.

If you are concerned about a refund, and the statute of limitations for filing a claim for refund for the year(s) at issue has not yet expired, you should file Form 1040-X, Amended U.S. Individual Income Tax Return, to protect your statute of limitations. File a separate Form 1040-X for each year.

On the Form 1040-X you file, do the following.

Worker requests determination.

If a worker has requested a determination of his or her status while working for you, you will receive a request from the IRS to complete a Form SS-8. In cases of this type, the IRS usually gives each party an opportunity to present a statement of the facts because any decision will affect the employment tax status of the parties. Failure to respond to this request will not prevent the IRS from issuing an information letter based on the facts available to it so that the worker can fulfill their federal tax obligations. However, the information that you provide is extremely valuable in determining the status of the worker.

Firm requests determination.

If you are requesting a determination of worker status, the information you must provide depends on what you are requesting.

Your request will be returned as incomplete if more than one person provides the same services but a list of workers providing the service is not provided.

Relief from employment taxes is not considered with Form SS-8 determinations.

If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker under section 530 of the Revenue Act of 1978. However, this relief provision cannot be considered in conjunction with a Form SS-8 determination because the determination does not constitute an examination of any tax return. For more information regarding section 530 of the Revenue Act of 1978 and to determine if you qualify for relief under this section, visit IRS.gov.