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Federal Free Printable Form SS-8 (Rev. December 2023) for 2024 Federal Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

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Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
Form SS-8 (Rev. December 2023)

Form SS-8 OMB. No. 1545-0004 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (Rev. December 2023) Department of the Treasury Internal Revenue Service For IRS Use Only: Case Number: Earliest Receipt Date: Go to www.irs.gov/FormSS8 for instructions and the latest information. Disclosure of Information The information provided on Form SS-8 may be disclosed to the firm, worker, or payer named below to assist the IRS in the determination process. For example, if you are a worker, we may disclose the information you provide on Form SS-8 to the firm or payer named below. The information can only be disclosed to assist with the determination process. See Privacy Act and Paperwork Reduction Act Notice in the separate instructions for more information. If you do not want this information disclosed to other parties, do not file Form SS-8. IMPORTANT THINGS YOU SHOULD KNOW • The Form SS-8 must be fully completed. If you provide incomplete information, we may not be able to process your request. • All questions in Parts I through IV must be explained with clear concise answers. • Part V must be completed if the worker provides a service directly to customers or is a salesperson. • If you cannot answer a question, enter “Unknown” or “Does not apply.” • If you need more space for a question, attach another sheet with the part and question number clearly identified. Write your firm’s name (or worker’s name) and employer identification number (or social security number) at the top of each additional sheet attached to this form. • You MUST include copies of the Forms W-2, 1099-MISC, and/or 1099-NEC for each year you are contesting. See instructions. Name of firm (or person) for whom the worker performed services Worker’s name Firm’s mailing address (include street address, apt. or suite no., city, state, and ZIP code) Worker’s mailing address (include street address, apt. or suite no., city, state, and ZIP code) Trade name Worker’s daytime telephone number Worker’s alternate telephone number Worker’s social security number Firm’s fax number Firm’s website Worker’s fax number Firm’s telephone number (include area code) Firm’s employer identification number Worker’s employer identification number (if any) Note: If the worker is paid for services performed for a business or individual not listed above, enter the name, address, and taxpayer identification number of that business/individual who paid the worker, if known. Explain the relationship between the firm and the business/individual who paid the worker. Part I 1 General Information This form is being completed by: Firm for services performed from beginning date Worker to ending date . MM/YYYY MM/YYYY Caution: Filing Form SS-8 does not prevent the expiration of the time in which a claim for refund must be filed. 2 Explain your reason(s) for filing this form. You received a bill from the IRS You are unable to get workers’ compensation benefits Other (specify) You believe you erroneously received a Form 1099 or Form W-2 You were audited or are being audited by the IRS Don’t complete this form if payment was received for reasons unrelated to Form SS-8. See instructions. Did you remember to answer all questions and refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf? For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 16106T Form SS-8 (Rev. 12-2023) Page 2 Form SS-8 (Rev. 12-2023) Part I General Information (continued) 3 4 Total number of workers who performed or are performing the same or similar services: How did the worker obtain the job? Attach any advertisement. Application Bid Employment agency Other (specify) 5 Attach copies of all supporting documentation (for example, contracts; invoices; memos; Forms W-2, Forms 1099-MISC, or Forms 1099-NEC issued or received; IRS closing agreements; or IRS rulings). Inform us of any current or past litigation concerning the worker’s status. a . b If no income reporting forms (Form 1099-MISC, 1099-NEC, or W-2) were furnished to the worker, enter the amount of income earned for the . year(s) at issue $ c If both Form W-2 and Form 1099-MISC, or both Form W-2 and Form 1099-NEC, were issued or received, explain why. 6 Describe the firm’s business. 7 Did the worker receive pay from more than one entity (for example, two or more entities with different taxpayer identification numbers) because of a business sale, merger, acquisition, or reorganization? No. Skip to line 8. Yes. Complete the rest of line 7. Name of the firm’s previous owner: Previous owner’s taxpayer identification number: Other (specify) Description of above change: Change was a: Sale Merger Acquisition Reorganization Date of change (MM/DD/YY): What is the worker’s job title? 8 Describe the worker’s duties. 9 Which do you believe the worker is? Check only one. Explain. 10 Employee Independent contractor Did the worker perform any services for the firm before or after the dates entered on line 1 on page 1 of this form? If “Yes,” what were the dates of service? . . Yes No If “Yes,” explain any differences between the services provided. 11a b Is the work done under a written agreement between the firm and the worker? . If “Yes,” attach a copy (preferably signed by both parties). If “Yes,” describe the terms and conditions of the work arrangement. . . . . . . . . . . . . Yes No Is the work done under an oral agreement? . If “Yes,” describe the details of the agreement. . . . . . . . . . . . . Yes No Part II . . . . . . . . . Behavioral Control (Provide names and titles of specific individuals, if applicable.) 1 What specific training and/or instruction is the worker given by the firm? 2 Who gives the worker work assignments? In person How are the assignments received? Other (specify) 3 4 . Phone Email Text message Who determines the methods by which the assignments are performed? If problems or complaints arise, who is contacted? Who is responsible for their resolution? Did you remember to answer all questions and refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf? Form SS-8 (Rev. 12-2023) Page 3 Form SS-8 (Rev. 12-2023) Part II 5 6a b 7 Behavioral Control (Provide names and titles of specific individuals, if applicable.) (continued) Is the worker required to complete reports? . . . If “Yes,” attach examples. How frequently does the worker perform services? Other (specify) Describe the worker’s primary services. Sales Other (specify) . . . . . . . As scheduled . . . . . . . As needed Timesheets . . . . . Yes . No As available Patient logs Where are the services performed? If more than one location, what percentage of the worker’s time is spent at each location? Firm premises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Worker’s office or shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a b 9 Customer’s location . . . . . . . Other (specify) Is the worker required to attend meetings? . If “Yes,” what type of meetings? Sales % % % % . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No . Other (specify) . . . . . . . . . . . . . . . . . Yes No . . Staff Is the worker penalized if unable to attend a meeting? . . If “Yes,” what is the penalty? Is the worker required to provide the services personally? . . . . . . . . . . . . . . . . . 10 11 Can the worker hire substitutes or helpers? . . . . . . . . If the worker hires the substitutes or helpers, is approval required? . If “Yes,” who approves the hiring? Firm Other (specify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes Yes Yes No No No 12 Does the worker pay substitutes or helpers? . If “Yes,” is the worker reimbursed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes Yes No No . . . . . . . . . . . . . . If the worker is reimbursed, explain who reimburses them. Part III 1a b Financial Control (Provide names and titles of specific individuals, if applicable.) List the supplies, equipment, materials, and property provided by The firm: The worker: Are supplies, equipment, materials, or property provided by another party? . . . . . . . . . . . . . . Yes No . . . . . . . . . . . . . Yes No . . . . . . . . . . . Yes No If “Yes,” explain. 2 Does the worker lease equipment, space, or a facility? . . . . . . . If “Yes,” what are the terms of the lease? (Attach a copy or explanatory statement.) 3 Are expenses incurred by the worker in the performance of services for the firm? . If “Yes,” explain. 4a . . . . . . . . . . . . . . . . . . . . . . . Yes No Are expenses reimbursed by another party? . . . . . . . . . . . . . . . . . . . . . . . Yes No Are expenses reimbursed by the firm? . . If “Yes,” provide the frequency and amount. b If “Yes,” explain. 5a b What type of pay does the worker receive? Salary Commission Other (specify) If paid commission, does the firm guarantee a minimum amount of pay? . If “Yes,” explain. . . . . . . . . . Yes No . . . . Monthly . . . . . . . Other (specify) . . . . . . . Yes No . . . . . No . . . . . . . If “No,” explain. . . . . . . . . . . 7 Whom does the customer pay? . . . . . . . . . If worker, does the worker pay the total amount to the firm? 8 Does the firm carry workers’ compensation insurance on the worker? . . Lump sum . Can the worker request advance pay? . Daily If “Yes,” how often? . . . Weekly Piece work . 6 . Hourly wage . . Yes . . . . . . . . Firm . . Worker Yes No Did you remember to answer all questions and refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf? Form SS-8 (Rev. 12-2023) Page 4 Form SS-8 (Rev. 12-2023) Part III Financial Control (Provide names and titles of specific individuals, if applicable.) (continued) 9a Does the worker take a financial risk by performing services? . If “Yes,” explain. . . . . . . . . . . . . . . . . . Yes No b Can the worker suffer a financial loss by performing services? . If “Yes,” explain. . . . . . . . . . . . . . . . . . Yes No Yes No 10a b Who sets the rate of pay for the services performed? If products are sold, who sets the product price? Part IV 1 Firm Firm Relationship of the Worker and Firm Are benefits made available to the worker? If “Yes,” which benefits are available? Personal days . . . . . . Paid vacations Pensions Worker Worker . . . . . . . . . . . . . Yes No Did the worker perform similar services for others during the time period entered in Part I, line 1? If “Yes,” is the worker required to get approval from the firm? . . . . . . . . . . . Is there an agreement prohibiting competition between the firm and the worker? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes Yes No No Yes No Other (specify) Can the firm or worker end the work relationship without penalty? If “No,” explain. 2 3 4 . . . . Other (specify) Other (specify) . . . . . . Sick pay Insurance benefits . . . . . . . . . . Paid holidays Bonuses If “Yes,” explain or attach available documentation. 5 6 Reserved for future use. Does the worker advertise? . . . . . . . . . . . . . . . . . If “Yes,” what type of advertising does the worker do? Provide copies, if available. Does the worker assemble or process a product at home? . . . . . . . . 7 If “Yes,” who provides the materials and instructions or patterns? If “Yes,” what does the worker do with the finished product? 8a b 9 Other (specify) Does the firm introduce the worker to its customers? . Employee If “Yes,” how is the worker introduced? Other (specify) Under whose name are services performed? Other (specify) . . . . . . . . . . . . . Yes No . . . . . . . . . . . Yes No Return to the firm . Firm . . . Partner . . Provide to another party Yes No . . . . . . . . Yes Worker ended the work relationship No . . . . . Representative . . . . . . Contractor Worker Does the worker still perform services for the firm? . . . . . . . . . . . . Firm ended the work relationship If “No,” how did the work relationship end? Job completed Contract ended Firm or worker went out of business Part V Sell it . Other (specify) For Service Providers or Salespersons. You must complete this part if the worker provided a service directly to customers or is a salesperson. 1 Is the worker responsible for contacting potential new customers? If “Yes,” what are the worker’s specific responsibilities? . . . . . . . . . Yes No 2 Is the worker provided leads (names and contact information) for potential new customers? . If “Yes,” who provides the leads? Is the worker required to report on potential new customers contacted? . . . . . . . . . . . . . . . Yes No . . . . . . . . Yes No 3 . . . . . . . If “Yes,” what are the reporting requirements? 4 Does the firm set terms and conditions of sale? . . . . . . Are orders submitted and subject to the firm’s approval? Who determines the worker’s sales territory? Firm . . . . . . . . . . . . . . . . . . . Yes No . . . . . . . . . . . . . . . . Yes No If “Yes,” explain. 5 6 Worker Other (specify) Did you remember to answer all questions and refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf? Form SS-8 (Rev. 12-2023) Page 5 Form SS-8 (Rev. 12-2023) Part V For Service Providers or Salespersons. You must complete this part if the worker provided a service directly to customers or is a salesperson. (continued) 7 Did the worker pay for the privilege of serving customers on the route or in the territory? . If “Yes,” whom did the worker pay? If “Yes,” how much did the worker pay? . . . . . . . . . . . . . . . 8 Home Retail establishment Online Where does the worker sell the product? Other (specify) List the product and/or services distributed by the worker (for example, meat, vegetables, fruit, bakery products, beverages, or laundry or dry cleaning services). If more than one type of product and/or service is distributed, specify the principal one. 9 10 11 12 13 . . . . . . . . . . . . . . . . . . . . No $ Does the worker sell life insurance full time? . . . . . . . . . . . . . . . . . . . . . . . Does the worker sell other types of insurance for the firm? . . . . . . . . . . . . . . . . . . . If “Yes,” enter the percentage of the worker’s total working time spent in selling other types of insurance . . . . . Does the worker solicit orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” what percentage of the worker’s time is spent in solicitation? . . . . . . . . Is the merchandise purchased by the customers for resale or use in their business operations? . Yes . . . . . . . . Yes Yes No No % Yes No % Yes No Describe the merchandise and state whether it is equipment installed on the customers’ premises. Sign Here Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and to the best of my knowledge and belief, the facts presented are true, correct, and complete. Print your name Date Signature Did you remember to answer all questions and refer to the Instructions for Form SS-8 at www.irs.gov/pub/irs-pdf/iss8.pdf? Did you sign Form SS-8? Did you attach copies of your Form W-2 or Form 1099 for each year contested? Form SS-8 (Rev. 12-2023)
Extracted from PDF file 2023-federal-form-ss-8.pdf, last modified December 2023

More about the Federal Form SS-8 Corporate Income Tax TY 2023

We last updated the Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding in January 2024, so this is the latest version of Form SS-8, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form SS-8 directly from TaxFormFinder. You can print other Federal tax forms here.


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Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040 U.S. Individual Income Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form W-3 Transmittal of Wage and Tax Statements
Form 1096 Annual Summary and Transmittal of U.S. Information Returns
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Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form SS-8 from the Internal Revenue Service in January 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form SS-8

We have a total of twelve past-year versions of Form SS-8 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form SS-8

Form SS-8 (Rev. December 2023)

2022 Form SS-8

Form SS-8 (Rev. May 2014)

2021 Form SS-8

Form SS-8 (Rev. May 2014)

2020 Form SS-8

Form SS-8 (Rev. May 2014)

2019 Form SS-8

Form SS-8 (Rev. May 2014)

2018 Form SS-8

Form SS-8 (Rev. May 2014)

2017 Form SS-8

Form SS-8 (Rev. May 2014)

2016 Form SS-8

Form SS-8 (Rev. May 2014)

Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding 2015 Form SS-8

Form SS-8 (Rev. May 2014)

Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding 2014 Form SS-8

Form SS-8 (Rev. May 2014)

Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding 2012 Form SS-8

Form SS-8 (Rev. August 2011)

Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding 2011 Form SS-8

Form SS-8 (Rev. August 2011)


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