2025-23552Notice

IRS Seeks Input on Form Deciding Employee vs Contractor Status

Published Date: 12/22/2025

Notice

Summary

The IRS wants your thoughts on Form SS-8, which helps decide if a worker is an employee or a contractor for tax purposes. If you have ideas on making the form easier or less time-consuming, now’s the time to speak up! Comments are due by February 20, 2026, so don’t miss your chance to help shape this important tax tool.

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Form SS-8 time burden

If you are a worker or a firm filing Form SS-8 to get a determination of worker status for federal employment taxes and withholding, the IRS estimates each response takes 21 hours and 6 minutes. The IRS estimates 5,750 responses annually, for a total estimated annual burden of 121,288 hours.

SS-8PR discontinued; translated form available

The IRS discontinued Form SS-8PR. Respondents who previously used Form SS-8PR may now use a translated version of Form SS-8.

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Key Dates

Published Date
Comments Due
12/22/2025
2/20/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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