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Form SS-8 |
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Firms and workers file Form SS-8 to request a determination of the status of a worker for purposes of federal employment taxes and income tax withholding.
A Form SS-8 determination may be requested only to resolve federal tax matters. The taxpayer requesting a determination must file an income tax return for the years under consideration before a determination can be issued. If Form SS-8 is submitted for a tax year for which the statute of limitations on the tax return has expired, a determination letter will not be issued. The statute of limitations expires three years from the due date of the tax return or the date filed, whichever is later.
The IRS does not issue a determination letter for proposed transactions or on hypothetical situations. It may, however, issue an information letter when it is considered appropriate.
To download the form, go to http://www.irs.gov/pub/irs-pdf/fss8.pdf |
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