Uncollected Social Security and Medicare Tax on Wages, Form 8919 (2023)

Form 8919 helps individuals report and pay Social Security and Medicare taxes missed because they were misclassified as independent contractors instead of employees. This ensures proper tax credit and future Social Security benefits.

What's the purpose of Form 8919?

Used by individuals who believe they were misclassified as independent contractors and had no Social Security and Medicare taxes withheld from their pay.

Who should file form 8919?

  • Individuals who performed services for a company.
  • Believe their pay was not for independent contractor work.
  • Did not have Social Security and Medicare taxes withheld.
  • Meet specific reason codes for filing (listed on the form).

What it does?

  • Calculates and reports your share of uncollected Social Security and Medicare taxes.
  • Ensures your earnings are credited to your Social Security record.

Key points to remember:

  • Not for true independent contractors: Only use it if you believe you were wrongly classified as one.
  • File with your tax return: Submit it with your Form 1040 or other applicable return.
  • Attach documentation: Include evidence supporting your employee status (e.g., Form SS-8).
  • Pay the calculated taxes: Submit payment with the form to the IRS.

How to file Form 8919?

  • Gather necessary information: Collect pay records, contracts, and any relevant documentation.
  • Follow the instructions: Carefully read and complete each section of the form.
  • Calculate taxes accurately: Use the provided tables and instructions to ensure correct calculations.
  • Pay attention to deadlines: File and pay by the due date to avoid penalties.

For the current year's Form 8919, click here.