0521 Publ 5520 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5520.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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How does the worker and the business see their relationship with each other?

Factors to consider include:

❯ Written contracts

❯ Employee benefits

❯ Permanency of the

relationship

❯ Services provided as key

activity of the business

Does the business control or have the right to control how the worker does their job?

Factors to consider include:

❯ Type of instructions given

❯ Degree of instruction

❯ Evaluation systems

❯ Training

Does the business have the right to control the economic aspects of the worker’s job?

Factors to consider include:

❯ Significant investment

❯ Unreimbursed expenses

❯ Opportunity for profit or loss

❯ Services available to

the market

❯ Method of payment

Form SS-8 can help employers determine the status of their workers.

Learn more about businesses classifying workers and contractors and related topics.

Publication 5520 (5-2021) Catalog Number 30811D Department of the Treasury Internal Revenue Service www.irs.gov