Quote Quoting aaron
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That's a good point. Would you suggest (at least in an ambiguous case) filing the SS-8 and waiting for the IRS ruling, and filing the tax return as an independent contractor unless the ruling came back prior to the filing deadline? Then amending your return if you received a subsequent favorable ruling?
If the case was truly ambiguous I would advise that. However, a fairly decent percentage of cases are not ambiguous at all, therefore there is no reason why they should not file form 8919 right off the bat. That is the whole purpose of form 8919...to give immediate relief to those employees who were misclassified by their employer as contractors...and to help the IRS find out who those employers are, more rapidly.