Form SS-8 may be filed by either a worker/independent contractor or a business. This form seeks clarification as to whether a worker (or class of workers) is an independent contractor or an employee.

A worker generally submits the request to determine that he is an employee rather than an independent contractor and answers the Form’s questions in a manner that will elicit that response from IRS.

If the business submits the request, it is generally for confirmation that one or several categories of workers that are classified as independent contractors under the common law rules are properly classified as such for purposes of federal income tax withholding and employment taxes.

Form SS-8 is most often submitted by a disgruntled former worker who was working as an independent contractor and was issued a Form 1099-MISC for his or her compensation. 

Consequently, it is important to carefully consider if a worker is truly independent or more appropriately should be treated as an employee.

Call our office if we can assist in this critical decision.