Fillable Form 8919

What is Form 8919?

IRS Form 8919, also known as the Uncollected Social Security and Medicare Tax on Wages form, is a document used by employees to report and pay their share of Social Security and Medicare taxes when their employer has not withheld these taxes from their wages. This form is typically used when workers believe they have been misclassified as independent contractors by their employers, which results in the employer not withholding the appropriate taxes from their pay alongside other significant tax implications.

The form serves as a way for employees to report the uncollected taxes on their wages, ensuring that they receive proper credit for their contributions to Social Security and Medicare, and that the Internal Revenue Service (IRS) has all of the information it needs to be assured that the employee is paying their taxes properly according to their classification.

How do I fill out Form 8919?

You may find a fillable copy of Form 8919 here. While the form itself is quite short, it is crucial to have all relevant documents ready in order to properly and accurately report all information on the form and avoid issues with your tax payments and the IRS.

Name of Filing Person

Enter the full legal name of the person who must file this form. If married, attach a separate Form 8919 for each spouse who must file this form.

Social Security Number

Enter the filing person’s social security number (SSN).

Reason Codes

Take note of each of the reason codes listed in this section. If none of the reason codes apply to you, but you believe that you should have been treated as an employee, enter reason code G in column C of the table below for that company or firm and file Form SS-8 on or before the date that you file your tax return.

Lines 1 to 5 - Company/Firm Information

Enter the following information for each firm in the corresponding columns:

1. Name of firm
2. Firm’s federal identification number
3. Enter reason code (consult the “Reason Codes” section)
4. Date of IRS determination or correspondence
5. If Form 1099-MISC was received, check the box provided
6. Total wages received with no social security or Medicare tax withholding and not reported on Form W-2

Line 6 - Total Wages

Add all amounts as indicated on Column F of the above table, then enter the sum here. Include the sum on Form 1040, Line 7; Form 1040NR, Line 8; or Form 1040NR-EZ, Line 3.

Line 7 - Wages Subject to Social Security Tax

Enter the maximum amount of wages subject to Social Security Tax.

Line 8 - Total Social Security Wages and Social Security Tips, and Others

Enter the total of all the following:

• Social security wages and social security tips (total of boxes 3 and 7 on Form(s) W-2)
• Railroad Retirement (RRTA) compensation (subject to the 6.2% rate)
• Unreported tips subject to social security tax from Form 4137, line 10.

Line 9

Subtract Line 8 from Line 7. If Line 8 is greater than Line 7, enter 0 here and on Line 10.

Line 10 - Wages Subject to Social Security Tax

Enter the smaller number between Line 6 or Line 9.

Line 11 - Social Security Tax Rate for 2017

Multiply Line 10 by 0.062 and enter the product.

Line 12 - Medicare Tax Rate

Multiply Line 6 by 0.0145 and enter the product.

Line 13

Add Lines 11 and 12 and enter the sum here and on Form 1040, Line 58; Form 1040NR, Line 56; or Form 1040NR-EZ, Line 16.

Frequently Asked Questions (FAQs)

When should Form 8919 be filed?

Form 8919 should be filed with the employee's tax return for the tax year in which the uncollected Social Security and Medicare taxes occurred.

What happens if an employee fails to file Form 8919?

Failure to file Form 8919 when required could result in the employee not receiving proper credit for their contributions to Social Security and Medicare, potentially affecting their eligibility for future benefits.

What is the Social Security tax rate for employees?

The Social Security tax rate for employees is 6.2% of wages, up to a certain income limit, which is adjusted annually.

What is the Medicare tax rate for employees?

The Medicare tax rate for employees is 1.45% of all wages, with no income limit.

Can an employee be held liable for the employer's share of Social Security and Medicare taxes?

No, employees are only responsible for their share of Social Security and Medicare taxes, not the employer's share.

What is the consequence of not paying Social Security and Medicare taxes?

Failure to pay Social Security and Medicare taxes can result in penalties, interest, and potential legal consequences for both the employer and the employee.

How does misclassification impact Social Security and Medicare taxes?

Misclassification can result in employees not having the appropriate Social Security and Medicare taxes withheld from their wages, potentially leading to underpayment and compliance issues.

Can an employee file IRS Form 8919 if they disagree with their classification as an independent contractor?

Yes, employees can file Form 8919 if they believe they have been misclassified as independent contractors by their employers.

What is the consequence for employers who misclassify employees?

Employers who misclassify employees may be subject to penalties, fines, and back taxes for failing to withhold and pay the appropriate Social Security and Medicare taxes.

How does the IRS determine worker classification?

The IRS considers several factors, including the degree of control the employer has over the worker's activities, to determine whether a worker should be classified as an employee or an independent contractor.

Can an employee request a determination of their worker classification from the IRS?

Yes, employees can request a determination of their worker classification from the IRS by filing Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.

What should an employee do if they receive a determination from the IRS that they are an employee?

If an employee receives a determination from the IRS that they are an employee, they should provide a copy of the determination to their employer and file Form 8919 with their tax return to report and pay their share of Social Security and Medicare taxes.

How can an employee determine if they have been misclassified?

An employee can determine if they have been misclassified by considering factors such as the degree of control the employer has over their work, the tools and equipment provided by the employer, and the permanency of the relationship.

Can an employer retroactively adjust an employee's classification?

Yes, an employer can retroactively adjust an employee's classification if it is determined that they were misclassified, but this may result in additional taxes, penalties, and interest.

Are there any exceptions to the requirement to file IRS Form 8919?

Yes, there are exceptions to the requirement to file Form 8919, such as if the employee has already received a determination from the IRS that they are an employee.