Form 8919 Uncollected Social Security and Medicare Tax on Wages

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Form

8919

Uncollected Social Security and
Medicare Tax on Wages

Go to www.irs.gov/Form8919 for the latest information.
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.
▶

OMB No. 1545-0074

2019

Attachment
Sequence No.
Social security number

61

DRAFT AS OF
August 9, 2019
DO NOT FILE

Who must file.

You must file Form 8919 if all of the following apply.
• You performed services for a firm.
• You believe your pay from the firm wasn’t for services as an independent contractor.
• The firm didn’t withhold your share of social security and Medicare taxes from your pay.
• One of the reasons listed below under Reason codes applies to you.

Reason codes: For each firm listed below, enter in column (c) the applicable reason code 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.

C I received other correspondence from the IRS that states I am an employee.

G I filed Form SS-8 with the IRS and haven’t received a reply.

H I received a Form W-2 and a Form 1099-MISC from this firm for 2019. The amount on Form 1099-MISC should have
been included as wages on Form W-2. (Don’t file Form SS-8 if you select reason code H.)

(a) Name of firm

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

(c) Enter
reason code
from above

(d) Date of IRS
determination or
correspondence
(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 or
1040-SR, line 1; Form 1040-NR, line 8; or Form 1040-NR-EZ, line 3
. . . . . . . . . . .
132,900
Maximum amount of wages subject to social security tax . . . . . . .
7
Total social security wages and social security tips (total of boxes 3 and 7 on
Form(s) W-2), railroad retirement (RRTA) compensation (subject to the 6.2%
rate), and unreported tips subject to social security tax from Form 4137, line
10. See instructions . . . . . . . . . . . . . . . . . . .
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 0.062 (social security tax rate for 2019) . . . . . . . . . . . . . . .
Multiply line 6 by 0.0145 (Medicare tax rate) . . . . . . . . . . . . . . . . . . .
Add lines 11 and 12. Enter here; include as tax on your annual tax return (Schedule 2 (Form 1040 or
1040-SR), line 5; Form 1040-NR, line 56; Form 1040-NR-EZ, line 16; Form 1040-SS, line 6; or Form
1040-PR, line 6) and see the instructions there . . . . . . . . . . . . . . . . . ▶

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

Cat. No. 37730B

6

9

10
11
12

13
Form 8919 (2019)

Page 2

Form 8919 (2019)

Future Developments
For the latest information about developments related to Form
8919 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8919.

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 don’t 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. Enter only one reason code on each line. 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.
Don’t attach Form SS-8 to your tax return. Form SS-8 must
be filed separately.
Enter reason code C if you were designated as a “section 530
employee” by the IRS. You are a section 530 employee, for
these purposes, if you were determined to be an employee by
the IRS prior to January 1, 1997, but your employer was granted
relief from payment of employment taxes under section 530 of
the Revenue Act of 1978.
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, don’t 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 aren’t reported on
Form 1099-MISC. Form 1099-MISC is used for reporting
nonemployee compensation, rents, royalties, and certain other
payments.
If you enter reason code G, you or the firm that paid
you may be contacted for additional information. Use
of this reason code isn’t a guarantee that the IRS will
CAUTION agree with your worker status determination.
If the IRS doesn’t 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.
Column (d). Complete only if reason code A or C is entered in
column (c).
Line 6. Also enter this amount on Form 8959, line 3, if you are
required to file that form.
Line 8. For railroad retirement (RRTA) compensation, don’t
include an amount greater than $132,900, which is the amount
subject to the 6.2% rate for 2019.

DRAFT AS OF
August 9, 2019
▲
DO NOT FILE

What’s New

Increase in wage amount subject to social security tax. On
line 7, the maximum amount of wages subject to social security
tax has increased from $128,400 to $132,900 for 2019.

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 earnings will be credited to
your social security record. See https://www.irs.gov/businesses/
small-businesses-self-employed/independent-contractor-selfemployed-or-employee for more information.

!

Don’t use this form:

• For services you performed as an independent
contractor. Instead, use Schedule C (Form 1040 or
1040-SR), Profit or Loss From Business, to report the income.
And use Schedule SE (Form 1040 or 1040-SR), SelfEmployment Tax, to figure the tax on net earnings from
self-employment.
• To figure the social security and Medicare tax owed on tips
you didn’t 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 Form SS-8 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. If you
select reason code G, you must file Form SS-8 on or before
the date you file Form 8919. Don’t attach Form SS-8 to your
tax return. Form SS-8 must be filed separately.
Form 8959, Additional Medicare Tax. A 0.9% Additional
Medicare Tax applies to Medicare wages, Railroad Retirement
Tax Act compensation, and self-employment income over a
threshold amount based on your filing status. Use Form 8959 to
figure this tax. See https://www.irs.gov/businesses/smallbusinesses-self-employed/questions-and-answers-for-theadditional-medicare-tax for more information.
CAUTION

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 2019,
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.

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