When is Form SS-8 the right worker-classification form?

Form SS-8 is the worker-status determination form. A worker or a firm can file it when they want the IRS to determine whether the services are those of an employee or an independent contractor for federal employment tax and income tax withholding purposes.

Form SS-8 is not the same as reporting the worker's current-year tax. It helps resolve the classification question. Once the classification and reporting facts are clear, the return may involve wage treatment, contractor treatment, or Form 8919 if the worker was treated as a contractor but should report employee Social Security and Medicare tax.