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

What is Form SS-8?

Form SS-8 asks the IRS for a formal determination of a worker's status for federal employment taxes and income tax withholding. Either the firm or the worker can file it. Workers often use it after receiving a Form 1099 when they believe they should have been paid as an employee on a W-2, or when they can't get workers' compensation benefits.

The form is long because the answer depends on the whole relationship: who controls how the work is done (behavioral control), who carries the costs and the risk (financial control), and how the two sides treat the relationship, such as benefits, written agreements and whether either can walk away. Part V adds questions for salespeople and anyone who serves customers directly. Every question in Parts I to IV needs an answer, even if it's 'Unknown' or 'Does not apply'.

FileIt walks you through each question, fits your longer answers onto the form's own lines (and tells you when one needs an attached sheet), ticks the right boxes and prints everything onto the IRS's PDF, Rev. December 2023. It saves the finished form in your vault folder. Keep in mind that what you write may be shared with the other party named on the form.

Who needs to fill out Form SS-8?

• Workers who received a Form 1099 but believe they were employees.
• Firms that want the IRS to confirm how a worker or class of workers should be treated.
• Workers who couldn't get workers' compensation benefits because they were treated as contractors.
• Anyone audited or billed by the IRS over a worker's status.

When to use Form SS-8

• When the firm and the worker disagree about employee or contractor status.
• After the IRS sends a bill or an audit notice that turns on worker status.
• Not when payment was received for reasons unrelated to worker status: the form tells you not to file then.

What you need before you start

• The firm's and the worker's names, addresses, phone numbers, EIN and the worker's SSN.
• The dates the services were performed (month and year).
• Details of the work: duties, training, schedules, location, pay, expenses, equipment, benefits and agreements.
• Copies of the Forms W-2, 1099-MISC or 1099-NEC for each year, and any contracts, invoices or memos.

What’s on Form SS-8

The 2023 edition has 5 pages. FileIt asks for it in 8 parts, and it is signed by Firm or worker filing the form:

1. The firm (or person) the worker performed services forFirm or worker filing the form
2. The workerFirm or worker filing the form
3. Part I. General informationFirm or worker filing the form
4. Part II. Behavioral controlFirm or worker filing the form
5. Part III. Financial controlFirm or worker filing the form
6. Part IV. Relationship of the worker and firmFirm or worker filing the form
7. Part V. For service providers or salespersonsFirm or worker filing the form
8. Sign hereFirm or worker filing the form

How to fill out Form SS-8, step by step

1 Firm and worker

Names, addresses, phone and fax numbers, website, EIN and the worker's SSN, plus any other business or person who paid the worker.

2 Part I: General information

Who's completing the form, the dates of service, your reasons, how the worker got the job, any litigation, the firm's business, the job title and duties, and any written or oral agreement.

3 Part II: Behavioral control

Training, who assigns and directs the work, reports, schedules, where the work is done, meetings, and whether the worker must do the work personally or can hire helpers.

4 Part III: Financial control

Who provides supplies and equipment, leases, expenses and reimbursements, how the worker is paid, advances, who the customer pays, workers' compensation, and financial risk.

5 Part IV: Relationship

Benefits, ending the relationship, work for others, non-compete agreements, advertising, home assembly, how the worker is introduced, and how the work ended.

6 Part V and signature

Questions for salespeople and service providers who deal with customers directly, then print your name, sign and date under penalties of perjury.

Common mistakes to avoid

• Leaving questions blank: write 'Unknown' or 'Does not apply' instead, or the IRS may not be able to process the request.
• Forgetting the copies of Forms W-2 or 1099 for each year contested.
• Skipping Part V when the worker sells or serves customers directly.
• Running out of room without attaching a sheet labelled with the part and question number and your name and EIN or SSN.
• Assuming SS-8 extends the deadline for a refund claim. It doesn't.

After you fill it out

Print the form, sign and date it, and attach copies of your Forms W-2 or 1099 and any supporting documents.

Send it to the IRS address or fax number in the Form SS-8 instructions at irs.gov.

The IRS may contact the other party and ask for more information before deciding. FileIt keeps the PDF in your vault folder.

Form SS-8: frequently asked questions

Official sources

• Blank form (PDF), published by Internal Revenue Service (IRS): https://www.irs.gov/pub/irs-pdf/fss8.pdf
• Official instructions and guidance: https://www.irs.gov/pub/irs-pdf/iss8.pdf
• Edition shown on this page: Form SS-8 (Rev. December 2023), OMB No. 1545-0004 (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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