Which form may be submitted to the IRS to obtain a written determination of a worker's status as an employee or independent contractor?

• A. Form W-5
• B. Form SS-5
• C. Form SS-8
• D. Form W-9

Answer: (C)

Form SS-8 is used to obtain a written determination from the IRS about a worker’s status as an employee or independent contractor. When there’s doubt about how a worker should be classified for federal tax purposes, filing this form asks the IRS to review the relationship and apply the common law factors (behavioral control, financial control, and the type of relationship) to decide which status applies. The IRS then issues a written determination letter stating the worker’s status for tax withholding and payroll purposes. The process can take several months and may require supporting documentation about how the work is performed, how the worker is paid, and the level of control the business has.

Other forms mentioned don’t address classification determinations: one is used for earned income credit advances, another for applying for a Social Security card, and another for obtaining a taxpayer identification number. They serve different purposes and do not provide an IRS written status determination.