Per the IRS, "Do not submit Form SS-8 with your tax return
as that will delay processing time." also, "If you are requesting a determination for more than one firm,
complete a separate Form SS-8 for each firm.", not for each year.
Send the completed and signed:
Form SS-8 to:
Internal Revenue Service
Form SS-8 Determinations
P.O. Box 630
Stop 631
Holtsville, NY 11742-0630
If the IRS determines that you are an employee, you are
responsible for filing an amended return for any corrections
related to this decision.
A determination that a worker is an
employee does not necessarily reduce any current or prior tax
liability.
Time for filing a claim for refund. Generally, you must file
your claim for a credit or refund within 3 years from the date your
original return was filed or within 2 years from the date the tax
was paid, whichever is later.
Filing Form SS-8 does not prevent the expiration of the
time in which a claim for a refund must be filed. If you are
concerned about a refund, and the statute of limitations for filing
a claim for refund for the year(s) at issue has not yet expired, you
should file Form 1040X, Amended U.S. Individual Income Tax
Return, to protect your statute of limitations.
File a separate
Form 1040X for each year.
On the Form 1040X you file, do not complete lines 1 through
23 on the form. Write “Protective Claim” at the top of the form,
sign and date it. In addition, enter the following statement in Part
III: “Filed Form SS-8 with the Internal Revenue Service Office in
Holtsville, NY. By filing this protective claim, I reserve the right to file a claim for any refund that may be due after a determination
of my employment tax status has been completed.
In addition within Form SS-8, you will be able to put the time frame, under Part I General Information, Line 1, check the box Worker, for services performed-indicate beginning date to end date
Please click this link to obtain Form SS-8:
https://www.irs.gov/pub/irs-pdf/fss8.pdf
