Uncollected Social Security and Medicare Tax on Wages, Form 8919

Form 8919 helps workers classified as independent contractors, but deemed employees by the IRS, report and pay their share of uncollected Social Security and Medicare taxes. This ensures proper tax credit and protects future benefits.

Who needs to file Form 8919?

  • You performed services for a company.
  • You believe you were an employee, not an independent contractor.
  • The company didn't withhold Social Security and Medicare taxes from your pay.

One of these applies:

    • The IRS determined you were an employee through an SS-8 form.
    • You received both a W-2 and a 1099-MISC for the same company (amounts on 1099-MISC should be on W-2).
    • The company didn't treat you like an independent contractor (e.g., set your hours, provided equipment).

What does Form 8919 do?

  • Calculates your share of uncollected taxes: Includes Social Security, Medicare, and Additional Medicare tax.
  • Reports the taxes to the IRS: Ensures your earnings are credited to your Social Security record.
  • Helps avoid penalties: Timely filing can prevent future issues with Social Security benefits.

Key points to remember:

  • Filing deadline: Same as your federal income tax return (typically April 15th).
  • Required documents:
    • Proof of income received as an independent contractor.
    • Documentation supporting your employee classification claim (e.g., Form SS-8 determination).
  • Payment options:
    • Pay directly through the IRS website or by mail with Form 8919.
    • Include estimated taxes with your Form 1040.
  • Use the correct reason code: Explains why you believe you were misclassified.