Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding , is used to request an official ruling from the IRS regarding whether a worker is an employee or an independent contractor for federal tax purposes. Either a worker or an employer can file this form if they are unsure of the correct classification. The IRS evaluates the relationship based on three categories of control: behavioral (how the work is performed), financial (how the worker is paid), and the type of relationship (contracts and benefits). While the IRS typically takes several months to issue a determination, the form is a critical resource for businesses seeking to avoid the significant penalties associated with worker misclassification, such as unpaid FICA, FUTA, and federal income tax withholding liabilities.
CPP-Remote PDF/Engine
Printable Format
Value of Money
100% Pass Assurance
Verified Answers
Researched by Industry Experts
Based on Real Exams Scenarios
100% Real Questions
Get 65% Discount on All Products,
Use Coupon: "ac4s65"