Notice2025-23552

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Published
December 22, 2025

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Full Text

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<title>Federal Register, Volume 90 Issue 243 (Monday, December 22, 2025)</title>
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[Federal Register Volume 90, Number 243 (Monday, December 22, 2025)]
[Notices]
[Page 59944]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-23552]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

Agency Information Collection Activities; Comment Request on Form SS-8.




AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before February 20, 
2026 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#fa8a889bd4999597979f948e89ba938889d49d958c"><span class="__cf_email__" data-cfemail="b4c4c6d59ad7dbd9d9d1dac0c7f4ddc6c79ad3dbc2">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-0004'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax 
forms related to the information collection listed in this notice at 
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional 
information or copies of this collection should be directed to Jason 
Schoonmaker, (801) 620-6008.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. Comments submitted in response to 
this notice will be summarized and/or included in the request for OMB 
approval. All comments will become a matter of public record, and 
viewable on relevant websites. For this reason, please do not include 
in your comments information of a confidential nature, such as 
sensitive personal information. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information shall 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.
    Title: Request for Determination of Worker Status for Purposes of 
Federal Employment Taxes and Income Tax Withholding.
    OMB Control Number: 1545-0004.
    Form Numbers: Form SS-8.
    Abstract: Firms and workers file Form SS-8 to request a 
determination of the status of a worker under the common law rules for 
purposes of federal employment taxes and income tax withholding.
    Current Actions: There is a change to the previously approved 
information collection. Form SS-8PR was discontinued. Respondents that 
previously used Form SS-8PR may now use a translated version of Form 
SS-8.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals, not-for-profit institutions, Federal government, farms, 
and state, local or tribal governments.
    Estimated Number of Responses: 5,750.
    Estimated Time per Response: 21 hours 6 minutes.
    Estimated Total Annual Burden Hours: 121,288.

    Dated: December 17, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-23552 Filed 12-19-25; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on December 22, 2025.

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