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Form 8919: Uncollected Social Security and Medicare Tax on Wages
IRS Form 8919 is used to figure and report uncollected Social Security and Medicare Tax on Wages for those treated as independent contractors by a firm. The social security tax rate is 6.2%.
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IRS Form 8919 - Uncollected Social Security and Medicare Tax on Wages
IRS Form 8919 is used to figure and report uncollected Social Security and Medicare Tax on Wages for those treated as independent contractors by a firm. The social security tax rate is 6.2%.
Risk Radar
Scan points- 1Ensure you use a separate Form 8919 for each spouse who must file if married.
- 2Failing to complete a separate line on Form 8919 for each firm worked for.
- 3Omitting the required reason code in Column (c) for any listed firm.
- 4Entering an incorrect federal identification number in Column (b).
- 5Not including the calculated amount from Line 6 on Form 8959, line 3 (if applicable).
Plain English
This form helps you report the portion of Social Security and Medicare taxes that your employer failed to withhold from your paychecks, even if they classified you as an independent contractor. By filing Form 8919, your earnings will be credited to your social security record.
Submission Date
- Filing date: 2025-11-19 20:10:08
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when services were performed for a firm and the pay was not for independent contractor services, but the firm did not withhold the employee's share of social security and Medicare taxes.
- Do not use Form 8919 when performing services as an independent contractor; instead, use Schedule C (Form 1040) to report income.
- Check Form 4137 instead when calculating the tax owed on tips that were not reported to your employer.
Form selector
Use this form or another form?
You performed services for a firm but believe your pay was incorrectly treated as independent contractor pay
The term 'firm' applies to any entity for which you performed services.
✓ Check the reason codes on Form 8919.
You were designated as a 'section 530 employee' by the IRS
This means your employer was granted relief from payment of employment taxes under section 530 of the Revenue Act of 1978.
✓ Enter reason code C in Column (c).
You received both a Form W-2 and Form 1099-MISC/NEC, but the 1099 amount should be wages on your W-2
This indicates the reported amounts need to be reconciled as employee wages.
✓ Enter reason code H in Column (c).
Deadline or filing window
The form is filed when completing your annual tax return, which requires attaching it to Form 1040, 1040-SR, 1040-NR, or 1040-SS. The specific filing deadline depends on the due date of that main return; no specific extension period for Form 8919 is stated in the source.
Checklist
What you need before filling it out
Form Purpose
Figure and report your share of uncollected social security and Medicare taxes on wages · Form 8919 (p.2)
Filer Requirement
You must file if you performed services for a firm, believe pay wasn't independent contractor pay, the firm didn't withhold your share, and one reason code applies · Form 8919 (p.1)
Wages Subject to SS Tax
Enter the smaller amount between line 6 or line 9 · Line 10 (Form 8919)
Social Security Tax Calculation
Multiply line 10 by 0.062 · Line 11 (Form 8919)
Medicare Tax Calculation
Multiply line 6 by 0.0145 · Line 12 (Form 8919)
Final Tax Amount
Sum lines 11 and 12, entering the total on line 13 · Line 13 (Form 8919)
Before you submit
- 1Complete a separate Form 8919 for each spouse who must file if married.
- 2Enter your social security number in the designated space on Form 8919.
- 3Confirm that all of the following apply: you performed services for a firm, you believe your pay from the firm was not for services as an independent contractor, the firm did not withhold your share of social security and Medicare taxes from your pay, and one of the listed Reason codes applies to you.
- 4For each firm listed on Form 8919, enter the applicable reason code in column (c).
- 5Enter the smaller amount between line 6 and line 9 into line 10, which is wages subject to social security tax.
- 6Multiply line 10 by 0.062 to determine the social security tax on line 11.
- 7Include the total calculated taxes (line 13) as tax on your annual tax return (Schedule 2 (Form 1040), line 6, or Form 1040-SS, Part I, line 6c).
How to file this form
- 1Complete a separate line for each firm worked for by filling out lines 1 through 5.
- 2On one Form 8919, complete lines 6 through 13; ensure line 6 is the combined total of all firms listed on lines 1 through 5.
- 3Calculate wages subject to social security tax (Line 10) by entering the smaller amount from line 6 or line 9. Calculate taxes using Line 11 (SS Tax: $ ext{L}10 imes 0.062$) and Line 12 (Medicare Tax: $ ext{L}6 imes 0.0145$).
- 4Enter the total tax amount on Line 13, then attach Form 8919 to your annual tax return (Schedule 2 (Form 1040) or Form 1040-SS). Proof of filing is attaching it to your return.
Known limitations
- 1The form should not be used for services performed as an independent contractor; instead, Schedule C (Form 1040), Profit or Loss From Business, must be used to report the income.
- 2If a filer is reporting tips they did not report to their employer, including allocated tips on Form(s) W-2, they should use Form 4137, Social Security and Medicare Tax on Unreported Tip Income instead of Form 8919.
- 3The form should be skipped if the situation falls under reason code H (though the specific nature of 'H' is not detailed in this excerpt).
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and the form directs users to www.irs.gov/Form8919 for the latest information. For 2025, the maximum wage amount subject to social security tax has increased from $168,600 to $176,100.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Latest information link — confirm the form references www.irs.gov/Form8919 for updates.
- Social Security Tax Rate — confirm the rate listed is 0.062 (or 6.2%).
- Maximum Wage Limit — confirm the 2025 limit is $176,100.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8919 for record-keeping.
- 2The social security earnings reported on Form 8919 will be credited to the filer's social security record after filing.
- 3If reason code G is selected, the filer or the firm that paid them may be contacted by the IRS for additional information.
- 4If working for more than five firms in 2025, an additional Form 8919 must be attached with lines 1 through 5 completed.
Sources
- SRCForm 8919 attaches to Form 1040, 1040-SR, 1040-NR, or 1040-SS (Instructions p.1).
- SRCA filer must use Form 8919 if they performed services for a firm, believe pay was not independent contractor pay, the firm didn't withhold taxes, and one of the reason codes applies (Instructions p.1).
- SRCThe social security tax rate is 0.062 (6.2%) (Instructions p.1).
- SRCThe Medicare tax rate is 0.0145 (1.45%) (Instructions p.1).
- SRCFor the 2025 revision, the maximum amount of wages subject to social security tax increased from $168,600 to $176,100 (Page 2).
- SRCLine 6 on Form 8919 must be the combined totals of all lines 1 through 5 across all Forms 8919 submitted (Specific Instructions p.2).
Common confusion points
Who must file this form?
A filer must use Form 8919 if they performed services for a firm, believe their pay was not for independent contractor services, the firm did not withhold their share of social security and Medicare taxes, and one of the listed reason codes applies to them.
→ Check if all four conditions are met.
Do I need a separate Form 8919 for my spouse?
Yes, if the filer is married, they must complete a separate Form 8919 for each spouse who must file it.
→ Confirm marital status and count spouses.
What is a 'firm' for this form?
A 'firm' means any individual, business enterprise, company, nonprofit organization, state, or other entity for which the filer performed services, regardless of whether that firm paid them directly.
→ Check if the entity fits one of these categories (individual, business, etc.).
When should I file Form SS-8?
If reason code G applies, Form SS-8 must be filed on or before the date Form 8919 is filed. The form must be filed separately and not attached to the tax return.
→ Check if you selected reason code G.
How do I calculate the total amount for line 6?
Line 6 should contain the combined totals of all lines 1 through 5 across all submitted Forms 8919.
→ Sum up the 'Wages subject to social security tax' from all individual firm entries (lines 1-5).
What happens if I am a state or local government worker?
The IRS does not issue a determination letter unless the worker/firm provides written confirmation from the Social Security Administration regarding whether the position is covered by a Section 218 agreement.
→ Check for this specific status and confirm SSA documentation.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Schedule C (Form 1040), Profit or Loss From Business, should be used instead of this form if the filer was an independent contractor.
Questions about IRS Form 8919
What is IRS Form 8919 used for?
This form helps you report the portion of Social Security and Medicare taxes that your employer failed to withhold from your paychecks, even if they classified you as an independent contractor. By filing Form 8919, your earnings will be credited to your social security record.
Who must file IRS Form 8919?
An individual must file Form 8919 if they performed services for a firm and believe their pay was not for services as an independent contractor, provided the firm did not withhold their share of these taxes. If married, one must complete a separate Form 8919 for each spouse who must file.
What information does IRS Form 8919 require?
The form collects details about the firm (name and federal identification number), the reason code for filing, wages subject to social security tax (line 6), and the calculated taxes owed on lines 11, 12, and 13.
Where do I file IRS Form 8919?
The form is filed by attaching it directly to the appropriate Form 1040 series return (Form 1040, 1040-SR, 1040-NR, or 1040-SS). Information regarding filing can be found at www.irs.gov/Form8919.
How do I complete IRS Form 8919?
For each firm, complete a separate line on Form 8919 by entering the firm's name (Column a) and federal identification number (Column b). Enter only one reason code in Column (c), and if reason code A or C is used, complete Column (d). Lines 6 through 13 are completed on only one Form 8919, with line 6 being the combined total of all lines 1 through 5.
What happens if IRS Form 8919 is filed incorrectly?
If the IRS does not agree that you are an employee, completing Form 8919 may result in being billed for additional tax, penalties, and interest due to the change in your worker status.
Who must file this form?
A filer must use Form 8919 if they performed services for a firm, believe their pay was not for independent contractor services, the firm did not withhold their share of social security and Medicare taxes, and one of the listed reason codes applies to them. Check if all four conditions are met.
Do I need a separate Form 8919 for my spouse?
Yes, if the filer is married, they must complete a separate Form 8919 for each spouse who must file it. Confirm marital status and count spouses.
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