The situation is that earnings were reported to an employee by the employer on a 1099-MISC, however the worker is neither an independent contractor nor self-employed. The employee is a laborer only. The time the worker was employed was less than a year, and there was no other time that the worker has ever been employed by this employer. Therefore, the wages in question will be entered in Form 8919 on the tax return as the wages should have been reported on a W-2. A SS-8 is being submitted to validate the use of Form 8919. The SS-8 will be mailed to the appropriate IRS address/PO Box prior to filing of the tax return. Question is, can the tax return be submitted using the Form 8919 to report the income, but without the SS-8 Determination in-hand? It's clear that the 1099-MISC is not the appropriate document. If not, should an extension be filled (there will be a refund regardless of the outcome)? Or should the tax return be submitted utilizing the 1099-MISC, and then amended once the SS-8 determination is received?
Yes you can file the return now pending the determination later.
To be absolutely clear, you mean that the tax return can be submitted (given the SS-8 has been mailed prior) utilizing the Form 8919 with knowledge that the SS-8 validation will not occur until after the date of the tax return submittal?
Yes ... due to the current state of affairs at the IRS expect the SS-8 to take 6 months or more to process ... so file now expecting it to go in your favor. If it doesn't (highly unlikely) you can amend later or pay the bill the IRS sends you.