Form 8919, Uncollected Social Security and Medicare Tax on Wages
Form 8919 is for workers who were treated as independent contractors but were really employees. It figures your share of Social Security and Medicare tax so you get credit for those wages. Complete the PDF online and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8919?
Form 8919, Uncollected Social Security and Medicare Tax on Wages, is filed by workers whose employer misclassified them as independent contractors and therefore did not withhold Social Security and Medicare taxes. Instead of paying the full self-employment tax, you use this form to figure and pay only the employee share, and the wages are credited to your Social Security record.
Each firm you list needs a reason code explaining why you believe you were an employee, such as having filed Form SS-8 and received a determination, or having received both a W-2 and a 1099 from the same firm for similar work. The form totals your uncollected tax and carries it to your Form 1040.
Who files 8919?
- Workers paid on a 1099 who performed services as employees and had no Social Security or Medicare tax withheld
- People who filed Form SS-8 and were determined to be employees, or are waiting on an SS-8 determination
- Workers who got a W-2 and a 1099 from the same firm for what was essentially the same work
- Anyone the instructions direct to use a reason code instead of paying self-employment tax on those earnings
How to fill out 8919
- List each firm that paid you, its federal identification number if you know it, and the wages involved.
- Choose the reason code from the instructions that best describes why you were an employee, and enter any SS-8 filing date if that applies.
- Total the wages from all firms and figure the Social Security and Medicare tax on your share using the form’s rate lines.
- Carry the total tax to the line on Schedule 2 (Form 1040) that the instructions identify.
- Download the completed PDF and attach it to your federal income tax return.
Quick fill 8919 on this page
Prefer to see the form itself while you type? Open 8919 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
How is Form 8919 different from paying self-employment tax?
Self-employment tax on Schedule SE covers both the employee and employer shares. Form 8919 is for misclassified employees, so you pay only the employee share of Social Security and Medicare tax, which is roughly half the cost.
Do I have to file Form SS-8 first?
Not always. Filing Form SS-8 to ask the IRS for a worker status determination supports several of the reason codes, but other codes apply if, for example, you received both a W-2 and a 1099 from the same firm. Check the reason code list in the instructions.
Will my employer find out?
The IRS may contact the firm as part of resolving worker classification, especially if you also file Form SS-8. The form exists so you can pay the correct tax and get Social Security credit regardless of how the firm reported your pay.