Firms and workers in Puerto Rico file this form to request a determination of the status of a worker for purposes of federal employment taxes and income tax withholding. Filing a Form SS-8 (PR) requesting a "worker status" determination means you or the firm is asking the Service to establish if the services you provide to the firm are those of an employee or an independent contractor. Current revision Form SS-8 (PR) (in Spanish)PDF Instructions for Form SS-8 (PR) (in Spanish) (Print version (in Spanish)PDF) Recent developments Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Other items you may find useful All Form SS-8 (PR) revisions Completing Form SS-8 Other current products Related items About Form W-2, Wage and Tax Statement About Form 1040-X, Amended U.S. Individual Income Tax Return About General Instructions for Certain Information Returns About Form 1099-MISC, Miscellaneous Information
