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**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice of information collection; request for comments.
**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 *[email protected].* 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 *https://www.irs.gov/draft-tax-forms.* 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.