Fill out Form SS-8 (Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding) online
Form SS-8 is used by workers or businesses to request that the IRS determine whether a worker should be classified as an employee or an independent contractor for federal employment tax and income tax withholding purposes. The determination affects who is responsible for paying employment taxes and whether withholding is required.
How to fill out Form SS-8 (Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding)
Identify the worker and the firm
Enter the name, address, and taxpayer identification number of both the worker and the firm. Indicate whether the form is being filed by the worker or the business.
Describe the work relationship
Provide details about when the working relationship began, the type of work performed, and how the worker was hired. Explain the worker's duties and how instructions are given.
Answer behavioral and financial control questions
Complete the questions about who controls how, when, and where the work is done. Describe how the worker is paid, who provides tools and supplies, and whether the worker can realize a profit or loss.
Describe the type of relationship
Indicate whether there is a written contract, whether benefits are provided, and whether the relationship is expected to continue indefinitely. Describe how either party can terminate the relationship.
Sign and mail the form
Review all answers for completeness, sign the form, and mail it to the IRS address in the instructions. The IRS will contact both parties during its review and issue a formal determination letter.
About Form SS-8 (Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding)
Who needs this form
Workers who believe they have been misclassified as independent contractors and should be treated as employees, or businesses that are uncertain about how to classify a worker. Either party can file Form SS-8 to request an official IRS determination.
Where to submit
Mail the completed form to the IRS address listed in the form instructions. There is no electronic filing option. The IRS will review the submission and issue a determination letter, which can take several months.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not providing enough detail about the working relationship, which delays the IRS determination
- Failing to describe the degree of behavioral and financial control the business exercises over the worker
- Not including information about how the worker is paid (hourly, salary, commission, by the job)
- Omitting details about whether the worker provides their own tools, equipment, or supplies
Frequently asked questions
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How long does it take for the IRS to make a worker classification determination?
The IRS does not guarantee a specific timeframe, but determinations typically take several months. The IRS will contact both the worker and the business to gather additional information before issuing a determination letter. The determination applies to the specific facts presented and is not binding on other worker relationships.
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