What form can an employer file with the IRS to get a ruling on whether an individual's status is that of independent contractor or employee?

An employer can file Form SS-8 with the IRS to obtain a determination regarding whether an individual is classified as an independent contractor or an employee. This form is specifically designed for this purpose and helps clarify the working relationship between the worker and the employer by analyzing various factors such as behavioral control, financial control, and the type of relationship.

By submitting Form SS-8, an employer seeks an official ruling from the IRS, which can help in compliance with tax obligations and prevent potential misclassification issues that could lead to penalties. This is particularly important because the distinction between an employee and an independent contractor affects tax withholding responsibilities, benefits, and liability under various labor laws.

The other forms listed do not serve this specific function. For example, Form 1040 is an individual income tax return, Form 1065 is used for partnership tax returns, and Form W-4 is a form used by employees to indicate their tax withholding preferences. None of these forms will provide a ruling on worker classification like Form SS-8 does.