| http://www.w3.org/ns/prov#value | - While this test is still useful as a guide, it is no longer officially recognized by the IRS.2 If an employer is unsure whether a worker is an employee or independent contractor for purposes of the IRC, the employer may want to consider filing Form SS-8 (Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding) with the IRS. The IRS will then review the fa
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