When in doubt about the status of a particular worker or class of workers, an employer or a worker may request an IRS determination preapproval by filing form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. A Form SS-8 determination may be requested only to resolve federal tax matters. The party requesting a determination must file an income tax return for the years in question before a determination can be issued. A determination will not be issued for a tax year for which the statute of limitations on the tax return has expired. The statute of limitations expires three years from the due date of the tax return or the date filed, whichever is later. Binding determinations (or in some cases nonbinding information letters) are usually issued in about 120 days.

     Information regarding the IRS approach to worker classifications may be obtained by reviewing IRS Publication 15-A, Employer's Supplemental Tax Guide . Both Publication 15-A and Form SS-8 may be ordered by telephoning (800) TAX-FORM or accessed on the Internet at http://www.irs.gov/businesses/small/article/0,,id=99921,00.html.