Which form would typically be filed to verify a worker's employment tax status?

The SS-8 form is used to request a determination of a worker's employment status for purposes of federal employment taxes and income tax withholding. When there is uncertainty about a worker's classification as an independent contractor or an employee, this form can be submitted to the IRS to receive a formal determination.

This determination is crucial for tax compliance because it influences how payroll taxes are withheld and reported. If a worker is correctly classified as an employee, the employer is responsible for withholding Social Security and Medicare taxes, as well as income tax. Conversely, if they are classified as an independent contractor, they are typically responsible for paying their own self-employment taxes.

In contrast, the W-2 form is used to report wages paid to employees and the taxes withheld throughout the year, while the W-4 form is completed by employees to indicate their tax withholding preferences. The W-3 form is a summary of all W-2s issued by an employer, reporting the total wage and tax information. Each of these forms serves a different purpose in payroll processing, but the SS-8 is specifically the one that addresses determining the status of the worker concerning employment taxes.