SS-8

Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (Spanish Version)

Agency
IRS
Revision
Rev. 12-2023
Fillable fields
297
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill SS-8 online
Page 1 of form SS-8

Form SS-8 (sp): Determination of Worker Status, Spanish Version

Form SS-8 (sp) is the Spanish version of Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. The five-page PDF is titled "Determinación del Estado de Empleo de un Trabajador para Propósitos de los Impuestos sobre la Nómina y Retención de Impuestos sobre los Ingresos Federales" and is written in Spanish, for firms and workers who read Spanish. It is dated diciembre de 2023 (Rev. 12-2023).

The IRS About page says firms and workers file Form SS-8 to request a determination of the status of a worker, that is, whether the services provided to the firm are those of an employee or an independent contractor. The Spanish form points to www.irs.gov/FormSS8SP and to Spanish instructions at www.irs.gov/pub/irs-pdf/iss8SP.pdf.

A disclosure note on page 1 says information on the form may be shared with the firm, the worker or the payer named on it, and that if you do not want it shared, do not file Form SS-8. The English edition, Form SS-8, has its own page. You can fill out this Spanish PDF free in your browser on this page and download it without an account.

Top of page 1 of Form SS-8 (sp): Determination of Worker Status, Spanish Version, as printed by IRS

What's on Form SS-8 (sp)

Page 1: firm and worker

The firm's name, mailing address, trade name, fax, website, phone and EIN, and the worker's name, address, phones, fax, SSN and EIN if any, plus a note for a separate payer.

Part I: General Information

Who completes the form and the service dates, the reason for filing, number of similar workers, how the job was obtained, documents, litigation, the firm's business, the worker's title and duties, and any written or oral agreement.

Part II: Behavioral Control

Training and instructions, who assigns the work and sets the methods, reports, schedule, where the work is done, meetings, and whether the worker can hire substitutes or helpers.

Part III: Financial Control

Supplies and equipment, leases, expenses and reimbursements, type of pay, advances, who the customer pays, workers' compensation insurance, risk of loss, and who sets the rate and the price.

Part IV: Relationship of the Worker and Firm

Benefits, ending the relationship without penalty, similar work for others, noncompete agreements, advertising, home assembly, how the worker is introduced to customers, and how the work ended.

Part V: service providers or salespersons

Leads, reporting, terms of sale, order approval, sales routes, paying for a route or territory, where products are sold, insurance sales and merchandise for resale, then the signature.

How to fill out Form SS-8 (sp)

  1. 1

    Answer every question

    The form says it has to be completed in full and that the IRS may not be able to process incomplete information. Parts I to IV need clear and concise answers.

  2. 2

    When you do not know

    If you cannot answer a question, the form says to enter "Se desconoce" (unknown) or "No aplica" (does not apply).

  3. 3

    Extra space

    Attach another sheet that names the part and question number, with the firm's name (or worker's name) and EIN (or SSN) at the top of each page.

  4. 4

    Attach wage statements

    Include copies of Forms W-2, 1099-MISC and/or 1099-NEC or Form 499R-2/W-2PR for each year in dispute, plus supporting documents such as contracts, invoices and memos.

  5. 5

    Part V if it applies

    Complete Part V when the worker provides services directly to customers or is a salesperson.

  6. 6

    Sign

    Print your name, sign and date under penalties of perjury. The last page asks whether you signed and attached copies of your W-2, 499R-2/W-2PR or 1099 for each year in dispute.

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Where to send it, fees and what the instructions say

By mail

The instructions give Internal Revenue Service, Form SS-8 Determinations, P.O. Box 630, Stop 631, Holtsville, NY 11742-0630.

By fax

The instructions say the completed and signed form and attachments can be faxed to 855-242-4481.

Not with a tax return

The instructions say not to submit Form SS-8 with a tax return, as that delays processing, and not to delay filing a return while waiting for a determination.

No fee

The instructions say there is no fee for requesting a Form SS-8 determination letter.

Refund deadlines

The form says filing it does not prevent the expiration of the time to file a claim for refund. The instructions describe a protective claim on Form 1040-X.

Signature

The instructions say the taxpayer signs and dates it, and that a stamped signature or a power of attorney representative's signature is not accepted.

Related forms

Who files Form SS-8 (sp)?

  • Firms

    A firm can file for a worker who performed services for it. The instructions define a firm as any individual, business enterprise, organization, state or other entity for which a worker performed services.

  • Workers

    A worker can file about a firm they worked for. The instructions say a worker asking about more than one firm completes a separate Form SS-8 for each firm.

  • Payers not listed as the firm

    If the worker was paid by a business or individual not named on page 1, the form asks for that payer's name, address and taxpayer identification number, and the relationship to the firm.

  • Service providers and salespeople

    The form says Part V has to be completed if the worker provides services directly to customers or is a salesperson.

  • Cases the IRS does not decide

    The instructions say the IRS does not issue a determination letter for proposed transactions, hypothetical situations, current worker classification litigation, Section 218 Agreement cases or business-to-business transactions.

Line 1 asks whether the firm or the worker is completing the form. The completed form goes to the IRS.

Official sources and the blank

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Questions about Form SS-8

What language is Form SS-8 (sp) in?

Spanish. Every question on the five pages is in Spanish, and the form points to Spanish instructions at www.irs.gov/pub/irs-pdf/iss8SP.pdf. This page about it is in English.

Is there an English version?

Yes. The English edition is Form SS-8, which has its own page.

Who will see what I write?

The disclosure note says the information may be shared with the firm, the worker or the payer named on the form to help the determination, and that if you do not want it shared, do not file Form SS-8.

What if I cannot answer a question?

The form says to enter "Se desconoce" (unknown) or "No aplica" (does not apply).

Is there a fee?

The instructions say there is no fee for requesting a Form SS-8 determination letter.

Which wage forms does it ask for?

Copies of Forms W-2, 1099-MISC and/or 1099-NEC, or Form 499R-2/W-2PR, for each year in dispute.