Form 8919 Uncollected Social Security and Medicare Tax on Wages

Form

8919

Uncollected Social Security and
Medicare
Tax on Wages
▶

OMB No. 1545-0074

2011

See instructions on back.

Department of the Treasury
▶ Attach to your tax return.
Internal Revenue Service
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.

Attachment
Sequence No.
Social security number

72

You must file Form 8919 if all of the following apply.
• You performed services for a firm.
• The firm did not withhold your share of social security and Medicare taxes from your pay.
• Your pay from the firm was not for services as an independent contractor.
• One or more of the reasons listed below under Reason codes apply to you.

Reason codes: For each firm listed below, enter in column (c) the applicable reason code(s) for filing this form. If none of the reason
codes apply to you, but you believe you should have been treated as an employee, enter reason code G, and file
Form SS-8 on or before the date you file your tax return.
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 states I am an employee.
D I was previously treated as an employee by this firm and am performing services in a substantially similar capacity
and under substantially similar direction and control. (You must also enter reason code G.)
E My co-workers, performing substantially similar services under substantially similar direction and control, are treated
as employees. (You must also enter reason code G.)
F My co-workers, performing substantially similar services under substantially similar direction and control, filed Form
SS-8 for this firm and received a determination that they were employees. (You must also enter reason code G.)
G I filed Form SS-8 with the IRS and have not received a reply.
H I received a Form W-2 and a Form 1099-MISC from this firm for 2011. The amount on Form 1099-MISC should have
been included as wages on Form W-2.
(a) Name of firm

(b) Firm’s
federal
identification
number
(see instructions)

(c) Enter
reason
code(s) from
above

(d) Date IRS
determination or
correspondence
was received
(MM/DD/YYYY)
(see instructions)

(e) Check
if Form
1099-MISC
was received

(f) Total wages received
with no social security or
Medicare tax
withholding and not
reported on Form W-2

1
2
3
4
5
6
7
8

9
10
11
12
13

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
. . . . . . . . . . . . .
Maximum amount of wages subject to social security tax . . .
Total social security wages and tips (total of boxes 3 and 7 on
Form(s) W-2) or railroad retirement (tier 1) compensation, and
unreported tips subject to social security tax from Form 4137,
line 10 . . . . . . . . . . . . . . . . . . . .

7

8
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 .042 (social security tax rate for 2011) . . . . . . . . .
Multiply line 6 by .0145 (Medicare tax rate) . . . . . . . . . . . . . .
Add lines 11 and 12. Enter here and on Form 1040, line 57; Form 1040NR, line 55; or
Form 1040NR-EZ, line 16. (Form 1040-SS and Form 1040-PR filers, see instructions)

For Paperwork Reduction Act Notice, see your tax return instructions.

6

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13

Cat. No. 37730B

9

12

Form 8919 (2011)

Page 2

Form 8919 (2011)

What's New
New reason code H. Reason code H has been added to cover
situations where your employer has issued both Form W-2,
Wage and Tax Statement, and Form 1099-MISC, Miscellaneous
Income, to you in the same year, but the amounts reported on
Form 1099-MISC should have been reported on Form W-2 for
services you provided as an employee. See column (c) under
Specific Instructions below.

General Instructions
Purpose of form. Use Form 8919 to figure and report your
share of the uncollected social security and Medicare taxes
due on your compensation if you were an employee but were
treated as an independent contractor by your employer. By
filing this form, your social security and Medicare taxes will
be credited to your social security record. For an explanation
of the difference between an independent contractor and an
employee, see Pub. 1779, Independent Contractor or
Employee.

!
▲
CAUTION

Do not use this form:

• For services you performed as an independent contractor.
Instead, use Schedule C (Form 1040), Profit or Loss From
Business, or Schedule C-EZ (Form 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.
• To figure the social security and Medicare tax owed on tips
you did not report to your employer, including any allocated tips
shown on your Form(s) W-2 that you must report as income.
Instead, use Form 4137, Social Security and Medicare Tax on
Unreported Tip Income.
Firm. For purposes of this form, the term “firm” means any
individual, business enterprise, company, nonprofit
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.
File this form if you want the IRS to determine whether you are
an independent contractor or an employee. See the form
instructions for information on completing the form.
Section 530 employee. A section 530 employee, for purposes
of reason code B, 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 as an employee for more than five firms in 2011,
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.

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 a business. Enter
an EIN like this: XX-XXXXXXX. Enter an SSN like this: XXX-XXXXXX. 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.”
Column (c). Enter the reason code for why you are filing
this form. You can enter more than one reason code for a
firm. If none of the reason codes apply to you, but you
believe you should have been treated as an employee, enter
reason code G, and file Form SS-8 on or before the date you
file your tax return.
If you enter reason code D, E, or F, you must file Form SS-8
to request a determination of your worker status. You must also
enter reason code G.
Enter reason code H if you received both a Form W-2 and a
Form 1099-MISC from the firm and the amount on the Form
1099-MISC should have been included as wages on Form W-2
as an amount you received for services you provided as an
employee. If reason code H applies to your situation, do not
enter reason code G and do not file Form SS-8. Examples of
amounts that are sometimes erroneously included on Form
1099-MISC that should be reported as wages on Form W-2
include employee bonuses, awards, travel expense
reimbursements not paid under an accountable plan,
scholarships, and signing bonuses. Generally, amounts paid by
an employer to an employee are not reported on Form 1099MISC. Form 1099-MISC is used for reporting nonemployee
compensation, rents, royalties, and certain other payments.
If you enter reason codes D, E, F, or G, you or the
firm that paid you may be contacted for additional
information. Use of these reason codes is not a
CAUTION
guarantee that the IRS will agree with your worker
status determination. If the IRS does not agree that you are an
employee, you may be billed for the additional tax, penalties,
and interest resulting from the change to your worker status.

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▲

Column (d). Complete only if reason code A, B, or C is
entered in column (c).
Line 13. Form 1040-SS and Form 1040-PR filers, the amount on
line 13 should be included in the line 5 amount on your Form
1040-SS or Form 1040-PR, whichever you file. See the
instructions for those forms for directions on how to report the
tax due on line 5 of those forms.