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Ask A CPA - Independent Contractors

Independent Contractor Determination By IRS

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 in order to resolve federal tax matters. 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 3 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. The IRS may, however, issue an information letter when it is considered appropriate

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