Form 8919: Uncollected Social Security and Medicare Tax on Wages

Form 8919 is used by certain workers to report Social Security and Medicare taxes on wages when the employer did not properly withhold them.

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Introduction

Form 8919, Uncollected Social Security and Medicare Tax on Wages, is a federal tax form used by certain workers to calculate and report Social Security and Medicare taxes that were not properly withheld from their wages. The form may apply when a worker is treated as an employee for federal tax purposes but Social Security and Medicare taxes were not withheld as expected.

This guide provides general information about Form 8919, including who may use the form, the information commonly needed, and the basic process for completing it. The information is intended to provide a simple overview of Form 8919 and its general purpose.

What Is Form 8919?

Form 8919 is used by certain workers to report their share of Social Security and Medicare taxes on wages when those taxes were not properly withheld by an employer. The form is generally associated with workers who believe they were treated incorrectly as self-employed or otherwise did not have the required employment taxes withheld.

Form 8919 commonly involves:

Employee wages
Social Security wages
Medicare wages
Social Security tax
Medicare tax
Federal employment tax information
Employer information
Information explaining why the form is being filed

The information reported on Form 8919 should generally be based on the worker’s wage records, Form W-2, employment records, and other applicable documentation.

Who Uses Form 8919?

Form 8919 is generally used by certain workers who were treated as nonemployees or independent contractors but believe they should have been treated as employees for federal employment tax purposes. It may also apply when an employer did not properly withhold the worker’s share of Social Security and Medicare taxes.

Not every worker who has an employment tax issue needs to file Form 8919. The form applies only when the circumstances and applicable requirements support its use. Workers should determine whether Form 8919 applies to their situation before completing the form.

What Information Is Needed?

The information needed to complete Form 8919 generally comes from the worker’s wage records, Form W-2, employment records, payment records, and information about the worker’s relationship with the employer. Accurate records can help determine the wages subject to the applicable taxes.

Common information includes:

Worker name
Social Security number or other identifying information
Employer name
Employer identification number, when available
Employer address
Total wages
Social Security wages
Medicare wages
Reason for filing Form 8919
Applicable Social Security tax
Applicable Medicare tax
Other information required by the form

The specific information required may depend on the worker’s circumstances and the reason the form is being filed.

How to Fill Out/Complete Form 8919

Form 8919 is generally completed by identifying the applicable wages, determining the reason the form is being filed, and calculating the worker’s share of Social Security and Medicare taxes that were not properly withheld. The information should generally agree with the worker’s wage and employment records.

The basic process is to gather the required employment information, identify the applicable reason for filing, enter the wage information, calculate the applicable taxes, and review the completed form before submitting it with the applicable tax return. Workers should keep supporting records for the information reported on the form.

Section 1

Enter the worker’s identifying information and applicable employment information. This generally includes the worker’s name, identifying information, and employer information when required.

The information should be reviewed carefully to make sure it is accurate and consistent with the worker’s wage and employment records.

Section 2

Identify the reason the worker is filing Form 8919. The form includes applicable reasons that may explain why Social Security and Medicare taxes were not properly withheld from wages.

Workers should select the reason that accurately describes their circumstances. Supporting employment records should generally be retained to document the information used.

Section 3

Enter the applicable wage information used to calculate Social Security and Medicare taxes. This information generally comes from Form W-2, wage records, or other employment documentation.

Workers should compare the amounts with their available records to help ensure that the correct wages are used in the tax calculation.

Section 4

Calculate the applicable Social Security and Medicare taxes on the wages being reported. The calculation generally determines the worker’s share of employment taxes that were not properly withheld.

The calculations should be reviewed carefully to make sure they are based on the correct wage information and the applicable requirements.

Section 5

Enter any additional information or applicable calculations required by Form 8919. Only information that applies to the worker’s circumstances should generally be included.

Workers should maintain supporting documentation for amounts and information reported on the form. If an item does not apply, it generally should not be included simply to complete a section.

Section 6

Review the completed tax calculations and determine the amount that should be reported with the worker’s federal tax return. The final amount should generally reflect the applicable Social Security and Medicare taxes calculated on Form 8919.

Workers should compare the final figures with their wage and employment records before submitting the form. Any applicable amount should be reported according to the requirements that apply to the worker’s tax return.

Section 7

Review the completed Form 8919 and make sure all applicable information has been entered. Check the worker information, employer information, filing reason, wage information, Social Security and Medicare tax calculations, and final amount.

The form should be included with the applicable tax filing when required. Workers should also keep a copy of Form 8919 and supporting wage and employment records for their records.

Final Review

Review Form 8919 after completing all applicable sections. Check the worker information, employer information, reason for filing, wage information, Social Security wages, Medicare wages, tax calculations, and final amount.

A final review can help identify calculation or reporting errors before the form is submitted. Workers should retain Form 8919 and supporting wage and employment records with their tax records.

Common Mistakes

Common Form 8919 mistakes may include entering incorrect worker or employer information, selecting an incorrect reason for filing, or using wage amounts that do not agree with employment records. Mathematical errors and incorrect Social Security or Medicare tax calculations can also create problems.

Other mistakes may include reporting the wrong type of wages, failing to include applicable information, entering duplicate amounts, leaving required information incomplete, or submitting the form without reviewing it. Comparing Form 8919 with wage and employment records before filing can help identify potential errors.

Related IRS Forms

Workers and employers may encounter other federal tax forms when reporting wages, employment taxes, and worker classification information. Different forms are used for employee wage reporting, employment tax reporting, and individual tax reporting.

Common related forms include:

Form 1040 for individual federal income tax reporting
Form W-2 for reporting employee wages and certain tax information
Form W-3 for transmitting wage and tax statements
Form SS-8 for requesting a determination of worker status for federal employment taxes and income tax withholding
Form 941 for reporting quarterly employment taxes
Form 940 for reporting federal unemployment taxes

The appropriate form depends on the worker’s or employer’s specific circumstances and the type of tax or employment information being reported.

Where to File or Submit

Form 8919 is generally submitted with the applicable individual federal income tax return when required. The appropriate filing method depends on the worker’s tax filing circumstances and the requirements that apply to the return.

Taxpayers should review the applicable filing requirements before submitting Form 8919. A copy of the completed form and supporting wage and employment records should generally be retained for the taxpayer’s records.

Current IRS Form & Instructions

Workers should use the applicable version of Form 8919 and its instructions when preparing the form. Forms and requirements can change, so the version used should correspond with the reporting period being filed.

Before submitting Form 8919, review the form and instructions carefully and confirm that the information agrees with the worker’s wage and employment records. This can help identify errors before the form is submitted.

Important Information / Disclaimer

This Form 8919 guide is provided for general informational purposes only and is intended to provide a basic overview of Form 8919 and common information associated with reporting Social Security and Medicare taxes on wages when applicable taxes were not properly withheld. This information is not tax, legal, accounting, or financial advice, and employment tax requirements can vary depending on a worker’s circumstances.

Taxpayers are responsible for determining their applicable filing, payment, recordkeeping, and reporting requirements, and information on this page may not cover every situation, exception, or special rule that may apply. When appropriate, taxpayers should consider seeking assistance from a qualified tax professional or other qualified advisor regarding their specific tax situation, worker classification, employment tax issue, or Form 8919 filing requirements.