Form 8922, Third-Party Sick Pay Recap
Form 8922 reconciles employment tax returns with Forms W-2 when third-party sick pay is involved and the W-2 reporting is split between the employer and the payer. Fill in the official IRS PDF online and download it when done.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8922?
Form 8922, Third-Party Sick Pay Recap, is an annual reconciliation form used when an insurance company or other third party pays sick pay to employees and the Form W-2 reporting is split between the third party and the employer. Because the wages appear on employment tax returns under one party’s EIN and on W-2s under the other’s, the IRS needs the recap to match them up.
Either the employer or the third-party payer files the form, depending on whose name and EIN appear on the Forms W-2 for the sick pay. It reports totals such as sick pay subject to Social Security and Medicare tax and the federal income tax withheld, and it is filed with the IRS rather than furnished to employees.
Who files 8922?
- Employers whose third-party payer reported the sick pay on W-2s under the employer’s name and EIN
- Insurance companies and other third-party payers when the W-2 reporting was done under the employer’s EIN, or vice versa
- Agents and payers involved in split W-2 reporting for sick pay, as described in the form’s instructions
How to fill out 8922
- Check the box identifying whether you are filing as the employer or as the insurer or agent.
- Enter your name and EIN, and the other party’s name and EIN, so the IRS can match both sides of the reporting.
- Report the totals for sick pay subject to federal income tax withholding and to Social Security and Medicare taxes.
- Enter the taxes withheld from the sick pay on the matching lines.
- Download the completed PDF and file it with the IRS by the deadline in the current instructions.
Quick fill 8922 on this page
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Frequently asked questions
Who files Form 8922, the employer or the insurance company?
It depends on whose name and EIN are on the Forms W-2 for the sick pay. Broadly, the party whose EIN is on the employment tax returns but not on the W-2s files the recap. The instructions and Publication 15-A walk through the scenarios.
Do employees receive a copy of Form 8922?
No. Form 8922 goes to the IRS only. Employees see their sick pay on Form W-2, and the recap simply reconciles those W-2s with the employment tax returns filed under a different EIN.