Who is required to file a Form SS-8?

Employers who have failed to file one or more quarterly employment tax returns (Form 941) on time, or who wish to request a refund or adjustment of employment tax deposits, may need to file a Form SS-8.

What is the purpose of Form SS-8, Employer's Supplemental Tax Return?

Form SS-8 is used by employers to report and pay certain employment taxes that were not reported in a timely manner on their quarterly Form 941, Employer's Quarterly Federal Tax Return. It can also be used by employers to request a refund or adjustment of employment tax deposits made earlier.

What information is required in Form SS-8?

Form SS-8 requires the employer's name, EIN, and contact information. It also requires detailed information about the wages and taxes reported on each line of the missing or corrected quarterly return(s), as well as any applicable penalties.

What is the deadline for filing Form SS-8?

Form SS-8 must be filed by the last day of the month following the close of the tax year covered in the corrected or delinquent Form 941(s). For example, if an employer is filing a corrected Form 941 for the third quarter of 2023, they would need to file Form SS-8 by January 31, 2024.

What are the penalties for failing to timely file or pay employment taxes?

Employers may face penalties for failing to file employment tax returns on time or for not paying the required taxes when due. The penalty for late filing is generally 5% per month, up to a maximum of 25%, while the penalty for late payment is generally 1% per month, up to a maximum of 15%.

Can employers file Form SS-8 electronically?

No, Form SS-8 must be filed by mailing a paper copy to the IRS address specified on the form. Employers may continue to use electronic methods for filing and paying other employment tax forms.

Form SS-8 (Spanish Version)

Fill out this form

Create Web Form

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

Rev. December 2023

This instruction guide explains how to fill out Part V of Form SS-8 for providers of services or sellers. This section needs to be completed if the worker directly provided services to clients or is a salesperson. It covers topics such as communication with potential clients, provision of client information, required reporting, and control over sales routes.

Instructions

Form SS-8 Instructions (Spanish Version) - Instructions for Form SS-8 (sp), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (Spanish Version)

Search tags

FAQ

Who is required to file a Form SS-8?
Employers who have failed to file one or more quarterly employment tax returns (Form 941) on time, or who wish to request a refund or adjustment of employment tax deposits, may need to file a Form SS-8.
What is the purpose of Form SS-8, Employer's Supplemental Tax Return?
Form SS-8 is used by employers to report and pay certain employment taxes that were not reported in a timely manner on their quarterly Form 941, Employer's Quarterly Federal Tax Return. It can also be used by employers to request a refund or adjustment of employment tax deposits made earlier.
What information is required in Form SS-8?
Form SS-8 requires the employer's name, EIN, and contact information. It also requires detailed information about the wages and taxes reported on each line of the missing or corrected quarterly return(s), as well as any applicable penalties.
What is the deadline for filing Form SS-8?
Form SS-8 must be filed by the last day of the month following the close of the tax year covered in the corrected or delinquent Form 941(s). For example, if an employer is filing a corrected Form 941 for the third quarter of 2023, they would need to file Form SS-8 by January 31, 2024.
What are the penalties for failing to timely file or pay employment taxes?
Employers may face penalties for failing to file employment tax returns on time or for not paying the required taxes when due. The penalty for late filing is generally 5% per month, up to a maximum of 25%, while the penalty for late payment is generally 1% per month, up to a maximum of 15%.
Can employers file Form SS-8 electronically?
No, Form SS-8 must be filed by mailing a paper copy to the IRS address specified on the form. Employers may continue to use electronic methods for filing and paying other employment tax forms.

HOW TO

How to fill out Form SS-8 (sp) for free, online in 3 easy steps:

1
Open form template in editor
Click on the “Get this template” button.
2
Fill out Form SS-8 (sp)
Wait a moment and you will be redirected to our online PDF Filler app.
3
Download file
Download your completed Form SS-8 (sp) for free. You can also save it to a cloud storage.

ABOUT

Tax forms

Form SS-8 (sp) is one of Tax forms that are documents used to report income, deductions, and tax liability to the relevant tax authority. These forms are an essential part of the tax filing process and are used to ensure individuals and businesses comply with tax laws and accurately calculate their tax obligations.

The specific tax forms required can vary depending on factors such as an individual's filing status, sources of income, and the country's tax laws. However, here are some common types of tax forms:

Individual Income Tax Forms: These forms, such as the 1040 series in the United States, are used by individuals to report their income, claim deductions and credits, and calculate their tax liability.

Business Tax Forms: Businesses, including sole proprietorships, partnerships, corporations, and self-employed individuals, may have to file various forms to report their income, expenses, and taxes owed. Examples include Schedule C (Profit or Loss from Business) and Form 1120 (U.S. Corporation Income Tax Return).

Employment Tax Forms: Employers are required to report employee wages and withhold and remit payroll taxes. Forms such as W-2 (Wage and Tax Statement) and 941 (Employer's Quarterly Federal Tax Return) are used for this purpose.

Investment and Retirement Account Forms: These forms are used to report investment income, capital gains, and losses, as well as contributions and distributions from retirement accounts. Examples include Form 1099-DIV (Dividends and Distributions) and Form 5498 (IRA Contribution Information).

Estate and Gift Tax Forms: When a person passes away or makes significant gifts, specific forms such as Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) and Form 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) are used to report and calculate any applicable estate or gift taxes.

It is important to note that tax laws and forms can change over time, so individuals and businesses should consult the relevant tax authority or seek professional tax advice to ensure compliance with the current requirements.

FEATURES

PDF Filler

The easiest way to fill Form SS-8 (sp) online

Quickly fill out Form SS-8 (sp)
Looking for a way to quickly fill Form SS-8 (sp) online? With our online free PDF form filler, you’ll know how to how to edit and fill this pdf document in less than a minute.
Easy to use online PDF editor
Fed up with printing out PDF files so you can edit them, before rescanning and sending them back? Edit PDF documents for free online. Use our online pdf editor to save time and paper.
Great tools, all platforms
Wondering how to fill in Form SS-8 (sp) on a Mac, or maybe how to use a PDF filler free? Our online PDF tools work on all platforms.
Secure file storage
Completed "Form SS-8 (sp)" files are stored in a secured database managed by Amazon Cloud hosting. You can delete your files from our system anytime. In any case, these files are automatically deleted after 24 hours.
Chat with Form SS-8 (sp)
Chat with "Form SS-8 (sp)" on Chatize that is a free PDF reader assistant. Ask questions and get answers from "Form SS-8 (sp)". Just click on Chat With Document button above.

Products

Docs

Websites

About