8919 Uncollected Social Security and Medicare Tax on Wages

2007 Form 8919
Uncollected Social Security and Medicare Tax on Wages
Purpose: This is the first circulated draft of the 2007 Form 8919, Uncollected
Social Security and Medicare Tax on Wages for your review and comments.
TPCC Meeting: None, but may be arranged if requested.
Other Products: Circulations of draft tax forms, instructions, notices, and
publications are posted at: http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by June 6, 2007.

Mary Jane Dowling

DATE: May 9, 2007

Tax Law Specialist
Tax Forms and Publications Division
SE:W:CAR:MP:T:I:F
Room 6423 - Main
Phone: 202-927-9894
Fax: 202-927-6234
Email: [email protected]

New Form 8919
This is a new form for use by individuals whose employment status is in dispute or
who have been determined to be employees by the IRS to figure their share of the
social security and Medicare tax on the income that has been determined to be wages.
Prior to this, individuals had to alter Form 4137, Social Security and Medicare Tax on
Unreported Tip Income, in order to use it to figure the tax. The new form was created
at the request of SBSE HQ Specialty Programs/Employment Tax Policy based on the
results of an audit of Form 4137 by Treasury Inspector General for Tax Administration
(TIGTA). TIGTA concluded that creating a specific form and instructions for these
individuals would decrease their burden and allow them to file electronically.

6
TLS, have you
transmitted all R
text files for this
cycle update?

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8919, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Date

Form

8919

Action

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-0074

Uncollected Social Security and
Medicare Tax on Wages

Department of the Treasury
Internal Revenue Service

©

2007

f
o
s
a
7
t
0
f
0
a
2
r
/
D /07
5
0

Attachment
Sequence No.

Attach to Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or Form 1040-PR.

Name of person who must file this form. If married, complete a separate Form 8919 for each spouse who must file this form.

Who must file.

Signature

72

Social security number

You must file Form 8919 if:
● You performed services for a firm,
● The firm did not withhold your share of social security and Medicare taxes from your pay, and
● One or more of the reasons listed below under Reason codes apply to you.

Reason codes: For each firm listed below, enter the applicable reason code(s) for filing this form in column (c).
A

I filed Form SS-8 and received a determination letter stating that I am an employee of this firm.

B

I was designated as a “section 530 employee” by my employer or by the IRS prior to January 1, 1997.

C I received other correspondence from the IRS that indicates I am an employee.
D I was previously treated as an employee by this firm.
E

My co-workers in substantially the same position as I am are treated as employees.

F

My co-workers filed Form SS-8 for this firm and received a determination that they were employees.

G I filed Form SS-8 with the IRS and have not received a reply.
H My firm has the right to direct and control my work, determines the work to be done, and determines how it is
to be done.
(a) Name of firm

(b) Firm’s
federal
identification
number

(c) Enter
reason
code(s) from
above

(see instructions)

(f) Total wages received
(d) Date IRS
(e) Check
determination or
if Form
with no social security or
correspondence was 1099-MISC Medicare tax withholding
received
was received
(MM/DD/YYYY)

1
2
3
4
5
6

Total wages. Combine lines 1 through 5 in column (f). Enter here and include on Form 1040, line
7, Form 1040NR, line 8, or Form 1040NR-EZ, line 3
7

97,500

00

7

Maximum amount of wages subject to social security tax

8

Total social security wages and tips (total of boxes 3 and 7 on
Form(s) W-2) from employers who treated you as an employee and
who withheld social security and Medicare taxes or railroad retirement
(tier 1) compensation, and unreported tips subject to social security
8
tax from Form 4137, line 10
Subtract line 8 from line 7. If line 8 is more than line 7, enter -0- here and on line 10
Wages subject to social security tax. Enter the smaller of line 6 or line 9
Multiply line 10 by .062
Multiply line 6 by .0145
Add lines 11 and 12. Enter here and on Form 1040, line 59, Form 1040NR, line 54, or Form
©
1040NR-EZ, line 16

9
10
11
12
13

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37730B

6

9
10
11
12
13
Form

8919

(2007)

6
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8919, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 432mm (17") x 279mm (11") FOLD TO: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON THE FOLD AND 33⁄ 4 " FROM THE BOTTOM
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8919 (2007)

General Instructions

Page

2

Column (c). Enter the reason code for why you are filing
this form. You can enter more than one reason code for a
firm.

f
o
s
a
7
t
0
f
0
a
2
r
/
D /07
5
0

Purpose of form. Use Form 8919 to figure and pay your
share of the social security and Medicare taxes if you are an
employee and your share of social security and Medicare
taxes was not withheld from your wages and reported on
Form W-2, Wage and Tax Statement, by your employer.
Do not use this form if you are self-employed.
Instead, use Schedule C (Form 1040), Profit or
Loss From Business, or Schedule C-EZ (Form
CAUTION 1040), Net Profit From Business, to report the
income. And, use Schedule SE (Form 1040),
Self-Employment Tax, to figure the tax on net earnings from
self-employment.
Firm. For purposes of this form, the term “firm” means any
individual, business enterprise, organization, state, or other
entity for which you performed services. This firm may or
may not have paid you directly for these services.

Form SS-8, Determination of Worker Status for Purposes of
Federal Employment Taxes and Income Tax Withholding.
This form is used to request a determination of a worker’s
status as an employee. See the form instructions for
information on completing the form.

Section 530 employee. A section 530 employee is one who
was determined to be an employee by the IRS prior to
January 1, 1997, but whose employer has been granted relief
from payment of employment taxes under Section 530 of the
Revenue Act of 1978.

Specific Instructions
Lines 1 through 5. Complete a separate line for each firm. If
you worked for more than 5 firms in 2007, attach a statement
that contains all the information (in a similar format) as
required on Form 8919, lines 1 through 5, or attach
additional Form(s) 8919 with lines 1 through 5 completed.
Complete lines 6 through 13 on only one Form 8919. The line
6 amount on that Form 8919 should be the combined totals
of all lines 1 through 5 of all your Forms 8919 and attached
statement.
Column (a). Enter the name of the firm for which you
worked. If you received a Form 1099-MISC from the firm,
enter the firm’s name exactly as it is entered on Form
1099-MISC.
Column (b). The federal identification number for a firm
can be an employer identification number (EIN) or a social
security number (SSN) (if the firm is an individual). An EIN is
a nine-digit number assigned by the IRS to businesses. Enter
an EIN like this: XX-XXXXXXX. Enter an SSN like this:
XXX-XX-XXXX. If you received a Form 1099-MISC from the
firm, enter the firm’s federal identification number that is
entered on Form 1099-MISC. If you do not know the firm’s
federal identification number, you can use Form W-9,
Request for Taxpayer Identification Number and Certification,
to request it from the firm. If you are unable to obtain the
number, enter “unknown.”

Use reason code D only if you were previously treated as
an employee by the firm and you are performing the same
duties in the same manner as you did earlier. If you are
uncertain, you should file Form SS-8 to request a
determination of your worker status and also enter reason
code G for this firm on this form.
Use reason code F only if a co-worker who performs the
same duties in the same manner as you received an SS-8
determination that he or she was an employee. This indicates
that you may also be an employee. You should file Form
SS-8 to request a determination of your worker status and
also enter reason code G for this firm on this form.
If you select reason codes D, E, F, or H as a
reason for filing this form and you did not also
enter reason code G, you and/or the firm which
CAUTION paid you these funds may be contacted for
additional information. Selection of these reason codes is not
a guarantee that the IRS will agree with your employment
status determination. If the IRS disagrees with your
determination to file this form, you may be billed for the
additional tax, penalties, and interest resulting from the
correct employment status determination. If you are unsure of
your employment status, you should file Form SS-8, and
enter reason code G on this form.
Line 10. If line 6 includes wages you received for work you
did as a federal, state, or local government employee and
your pay was subject only to the 1.45% Medicare tax,
subtract the amount of those wages from the line 6 amount
only for the purpose of comparing lines 6 and 9. Enter
“1.45% wages” and the amount you subtracted on the
dotted line next to line 10.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Internal Revenue Code section 6103.
The average time and expenses required to complete and
file this form will vary depending on individual circumstances.
For the estimated averages, see the instructions for your
income tax return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for
your tax return.