What Is IRS Form 8919 and How Do I File It?

IRS Form 8919, “Uncollected Social Security and Medicare Tax on Wages,” is a tax document for individuals misclassified as independent contractors by an employer. It allows these workers to report their compensation as wages and pay only their share of Social Security and Medicare taxes. This process ensures earnings are credited for future Social Security benefits. Filing this form correctly assigns the employer’s portion of these taxes to the company, lowering the worker’s tax obligation from the higher self-employment rate.

Determining Eligibility to File Form 8919

Filing Form 8919 is appropriate when a worker is misclassified as an independent contractor instead of an employee. This often results in the worker receiving a Form 1099-NEC instead of a Form W-2, with no Social Security or Medicare taxes withheld. The IRS determines worker status based on evidence of behavioral control, financial control, and the relationship between the parties. An employer-employee relationship exists if the employer controls the business aspects of the job, including when, where, and how the work is done.

You are eligible to file Form 8919 if you believe you were an employee and your employer did not withhold these taxes. Circumstances that support filing include having coworkers who perform similar tasks and are treated as employees, or having been treated as an employee by the same firm in the past for similar work.

You can also file Form 8919 if you have already submitted Form SS-8, “Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding,” and are awaiting a ruling. The submission of Form SS-8 is not a prerequisite for using Form 8919, and you can file based on your own assessment of your work situation.

Information and Documentation for Form 8919

Before completing Form 8919, you must gather specific information and documents. You will need the employer’s full name, address, and Employer Identification Number (EIN). This information can be found on a Form 1099-NEC or a prior year’s Form W-2 if you previously worked for the same employer.

If the EIN is not available on your documents, you should first contact the employer to request it. You will also need the total compensation received from the employer and records that substantiate these payments. Supporting documentation can include the Form 1099-NEC, pay stubs, or bank deposit records.

Completing Form 8919 Line by Line

You begin by entering the employer’s information at the top of the form. Part I requires you to provide details about the wages you received and select a reason code on line 1 that best describes your situation. For example, Code G is used if you did not receive a Form W-2 or Form 1099, while Code H is used if you have filed Form SS-8 and are awaiting a determination.

After selecting a reason code, you will list the employer and the total wages received. Part II is where you calculate the tax owed by multiplying your wages by the employee tax rates. The Social Security tax is 6.2% on wages up to an annual limit, and the Medicare tax is 1.45% on all wages.

The result of this calculation is your share of the uncollected Social Security and Medicare taxes, which is the figure carried over to your main tax return. Follow the form’s instructions to ensure the calculation is correct based on the specific tax year’s rates and limits.

Filing Form 8919 with Your Tax Return

Once completed, Form 8919 must be attached to your annual income tax return, Form 1040 or Form 1040-SR. The income reported on Form 8919 is included on Form 1040, Line 1g.

The total tax calculated on Form 8919 is transferred to Schedule 2 (Form 1040), “Uncollected social security and Medicare tax on wages.” This amount is added to your total tax liability for the year. When filing electronically, tax software will populate the correct lines on your return. If filing by mail, you must physically attach the completed Form 8919.