Who determines the worker classification?

The Tax Office makes the determination based on the answers provided in the Independent Contractor Checklist. If you would like more information concerning the determination, take the following steps:

  1. Contact the UNC Charlotte Senior Tax Accountant with your concerns.
  2. The University or the worker can file a Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding with the IRS.

  3. The IRS will review the information and officially determine the worker’s status.

    The IRS Form SS-8 review will take at least six months and may substantially delay payment. Due to labor regulations, the services cannot be provided until an official determination is issued.

Print Article