Information Collection Request

Forms SS-8 & SS-8(PR)--Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

ICR 201108-1545-004 · OMB 1545-0004 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0004 can be found here:

Forms and Documents

Document	Type	Status	Availability
Form Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Form and Instruction	Modified	Available
Form SS-8(PR) SS-8(PR)--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo	Form and Instruction	New	Repair queued
Justification for Change.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2011-08-24	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
39313	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Form and Instruction	Modified
198706	SS-8(PR)--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo	Form and Instruction	New

ICR Details

OMB Control No: 1545-0004	ICR Reference No: 201108-1545-004
Status: Historical Active	Previous ICR Reference No: 201007-1545-035
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC1545-0004-004
Title: Forms SS-8 & SS-8(PR)--Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 08/29/2011
Retrieve Notice of Action (NOA)	Date Received in OIRA: 08/24/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2013	09/30/2013	09/30/2013
Responses	4,705	0	4,554
Time Burden (Hours)	148,621	0	101,464
Cost Burden (Dollars)	0	0	0

Abstract: Form SS-8 is used by employers and workers to furnish information to IRS in order to obtain a determination as to whether a worker is an employee for purposes of Federal employment taxes and income tax withholding. IRS uses this information to make the determination. Form SS-8(PR) is the Spanish version for use in Puerto Rico of form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. IRS uses this information to make the determination.

Authorizing Statute(s): US Code: 26 USC Part II, Section 6001 Name of Law: Notice of regulations requiring records, statements, and special returns

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 10017	03/04/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 44308	07/28/2010
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
SS-8(PR)--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo	Form SS-8(PR), SS-8(PR)	Determinacion del Estado de Empleo de un Trabajador para Propositos de las Contribuciones Federales Sobre el Empleo , Determinacion del Estado de Empleo de un Trabajador para Propositos de las Contribuciones Federales Sobre el Empleo
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	Form SS-8, Form SS-8	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding , Determination of Worker Status for Purposes of Federal Employment Taxes and income Tax Withholding

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	4,705	4,554	151
Annual Time Burden (Hours)	148,621	101,464	47,157
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The burden previously approved changed because of Program Change Due to Agency Discretion: -Changes have been made to Form SS-8 per the request of the SS-8 Unit and Chief Counsel. Changes to Form SS-8 increased total annual time burden by 42,352 hours. -A new IC is being added for Form SS-8(PR) per the request of the SS-8 Unit and Chief Counsel. Form SS-8(PR) is the Spanish version for use in Puerto Rico for Form SS-8, Determination of Workers Status for Purposes of Federal Employment Taxes and Income Tax Withholding. This new IC increased annual number of responses by 151 and burden by 4,805 hours. As a result the total annual number of responses for this ICR increased by 151 and the total annual time burden increased by 47,157.

Annual Cost to Federal Government: $6,251

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Robert Coar 202 622-3795

Common Form ICR: No