What Happens When I File Form 8919?

Form 8919, Uncollected Social Security and Medicare Tax on Wages, is a tool for workers who believe they were incorrectly classified as independent contractors. Its purpose is to allow these individuals to report their earnings to the Internal Revenue Service (IRS) and pay their portion of Social Security and Medicare taxes. Filing this form ensures you receive credit for your earnings in the Social Security system, which impacts future benefits. It also separates your tax obligation from the employer’s, meaning you are only responsible for the employee’s share of these taxes.

Determining if You Should File Form 8919

Deciding to file Form 8919 hinges on whether you were an employee rather than an independent contractor. The IRS uses common law rules to make this distinction, organized into three categories. The first is Behavioral Control, which examines if the business has the right to direct and control how you do your job. This includes the types of instructions given, the degree of instruction, evaluation systems, and training provided.

Financial Control is the second category, focusing on the business aspects of your job. This involves whether you have a significant investment in the equipment you use, incur unreimbursed expenses, and the method of payment. An employee is typically paid a regular wage, while an independent contractor is often paid a flat fee for a project.

The final category is the Relationship of the Parties, which looks at how you and the company perceive your relationship. This includes written contracts, whether the business provides employee-type benefits, and the permanency of the relationship. If your analysis of these factors suggests you were misclassified, filing Form 8919 is appropriate. You can also file Form SS-8 with the IRS to get a formal determination of your worker status, though you can file Form 8919 before receiving a response.

Required Information and Calculations for Form 8919

To complete Form 8919, you need the name, address, and Employer Identification Number (EIN) or Social Security Number (SSN) of the company that paid you. This information can be found on the Form 1099-NEC or 1099-MISC you received. You also need the total compensation you received from that company.

The form requires you to enter this information for each company you believe misclassified you and select a reason code that best describes your situation. For example, Code G is used if you are filing Form SS-8 and the IRS has not yet made a determination. After listing the firms and your wages, you will calculate your share of the uncollected taxes.

The calculation involves multiplying your wages by the employee tax rates for Social Security and Medicare. For tax year 2025, the Social Security tax is 6.2% on wages up to $176,100, and the Medicare tax is 1.45% on all of your wages. The form guides you through subtracting any wages on which you have already paid these taxes to arrive at the final amount you owe.

How to File Form 8919 with Your Tax Return

Form 8919 must be integrated with your annual income tax return, Form 1040. You must attach the completed Form 8919 to your Form 1040 or Form 1040-SR, as it is not a standalone document and becomes part of your overall tax return.

The total tax amount calculated on Form 8919 must be carried over and reported on Schedule 2 (Form 1040), “Additional Taxes.” This ensures the amount is included in your total tax liability. If filing a paper return, you will physically attach Form 8919 behind your Form 1040. Tax software will guide you through filling out the form and transmit it with the rest of your return.

After filing, processing follows standard IRS timelines. The inclusion of Form 8919 does not inherently delay processing, but it does trigger a subsequent review process focused on the employer.

IRS Follow-Up and Employer Notification

Submitting Form 8919 initiates a process that extends beyond your personal tax assessment. Once the IRS processes your return, it will use the information you provided to contact the firm and collect the employer’s share of the unpaid Social Security and Medicare taxes. This matter is handled directly between the IRS and the company.

The employer will be held responsible for their portion of the payroll taxes, in addition to potential penalties and interest for the misclassification. You are generally not involved in this collection process.

The primary benefit to you is that your earnings are correctly reported to the Social Security Administration. An accurate earnings record ensures you receive the full Social Security retirement or disability benefits you are entitled to. By filing Form 8919, you resolve your immediate tax situation and safeguard your long-term benefits.