Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.

IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8919: 8919

Form 8919 reports wages on which the employer failed to withhold and remit Social Security and Medicare taxes. Use it when you received a Form W-2 that shows no SS or Medicare tax withheld but you know the tax should have been collected.

Fillable formOpen in Editor->Download blank PDF

Need help with Form 8919?

Open it in the AI Editor for field guidance, checks, and PDF export.

Fillable formOpen in Editor->

Form Overview

IRS Form 8919 - 8919

Form 8919 reports wages on which the employer failed to withhold and remit Social Security and Medicare taxes. Use it when you received a Form W-2 that shows no SS or Medicare tax withheld but you know the tax should have been collected.

The form captures the employer’s name, EIN, employee’s name and SSN, total wages, and the amount of uncollected Social Security and Medicare taxes.

Risk Radar

Scan points
  • 1A single typo in the employer EIN can cause the IRS to reject your return.
  • 2Entering the wrong employer EIN
  • 3Mis‑calculating the uncollected tax amount
  • 4Failing to attach the form to the tax return
  • 5Using an outdated form edition

Plain English

If your employer didn’t take out the usual payroll taxes and didn’t send them to the IRS, you fill out this form to tell the government what was missed. It lets the IRS assess the tax you owe and any penalties.

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.

AI co-pilot

Fill it faster. Catch mistakes before you file.

Explains confusing fields in plain English
Flags missing signatures, dates, IDs, and attachments
Keeps the PDF ready for editor, send, and proof flows
Open AI workspace->

Glossary Terms

No matched glossary terms in this overview yet.

Hover a term to preview the meaning.

What this form is for

  • Use when your W‑2 shows zero SS/Medicare tax but you performed services as an employee.
  • Do not use if you are self‑employed without a W‑2; file Schedule SE instead.
  • If the employer filed Form 941 late, check whether they will correct the W‑2 before filing.

Form selector

Use this form or another form?

Employer failed to file Form 941

Determines employer’s liability, not employee’s

✓ Verify employer’s filing status first

Form 941

Independent contractor with no 1099‑NEC

Calculates self‑employment tax

✓ Use only for true self‑employment

Schedule SE

Employer issued corrected W‑2 (Box 2 non‑zero)

Replaces original W‑2

✓ May eliminate need for Form 8919

Form W‑2c

Deadline or filing window

Attach Form 8919 to the tax return for the year the wages were paid. The filing deadline is the same as the individual income‑tax deadline (usually April 15). If you file an extension, the form must be submitted by the extended deadline (typically October 15).

  • —Wages subject to SS tax | wage × 12.4% | SS tax due | Round to nearest cent
  • —Wages subject to Medicare tax | wage × 2.9% | Medicare tax due | Round to nearest cent

Checklist

What you need before filling it out

1

Employer name & EIN

Form W‑2, Box c · W‑2

⚠ Misspelled name or wrong EIN✕ High
2

Employee SSN

Form W‑2, Box a · W‑2

⚠ Transposed digits✕ Medium
3

Wage amount

Form W‑2, Box 1 · W‑2

⚠ Incorrect total wages✕ High
4

Uncollected SS tax

Calculated amount · Worksheet

⚠ Using wrong rate✕ Medium
5

Uncollected Medicare tax

Calculated amount · Worksheet

⚠ Using wrong rate✕ Medium
6

Reason for filing

Part I, line 6 · Check box

⚠ Leaving blank✕ Low
7

Signature

Part I, line 7 · Handwritten signature

⚠ Missing✕ High
8

Date

Part I, line 7 · Date of signing

⚠ Future date✕ Low

Before you submit

  1. 1Verify form edition is 2024
  2. 2Confirm employer EIN matches W‑2
  3. 3Re‑calculate uncollected tax using correct rates
  4. 4Enter wages exactly as shown on Box 1
  5. 5Check the “Reason for filing” box
  6. 6Sign and date the form
  7. 7Attach to the front of your Form 1040 filing
  8. 8Use the correct IRS mailing address for your state
  9. 9Include any required supporting statements
  10. 10Make a photocopy for your records
  11. 11Double‑check that no other form (e.g., Schedule SE) is needed
  12. 12Seal envelope securely

How to file this form

  1. 1Gather original Form W‑2 with zero SS/Medicare tax.
  2. 2Download the 2024 edition of Form 8919 from IRS.gov.
  3. 3Complete Part I with employer and employee identifiers.
  4. 4Calculate uncollected taxes in Part II using the 12.4% and 2.9% rates.
  5. 5Check the appropriate reason box (e.g., employer failed to withhold).
  6. 6Sign, date, and retain a copy for yourself.
  7. 7Attach the completed Form 8919 to your paper Form 1040 return.
  8. 8Mail to the address listed in the Form 1040 instructions.

Known limitations

  1. 1Form 8919 cannot be e‑filed; it must be attached to a paper return.
  2. 2The form does not calculate penalties; the IRS will assess them separately.
  3. 3Only wages reported on a Form W‑2 are eligible; other income types require different forms.
  4. 4If the employer later corrects the W‑2, you may need to file an amended return.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
This compact map shows typical fields for this form type. The AI Editor gives precise field guidance after you open the PDF.

Almost done reviewing the fields?

Fillable formOpen in Editor->
Current form status
IRS

Form 8919 is currently in the 2024 edition, released October 2023. Verify the edition date on the top of the form before use.

What changed or needs a fresh check

  • Edition date – confirm the form shows 2024 edition
  • Fee – no filing fee for Form 8919
  • Mailing address – use the address for Form 1040 filings in your state
  • Signature line – ensure employee signature is present
  • Paper vs. e‑file – attach only to paper returns; not accepted electronically

Form Preview

Form 8919 page 1

Page 1

Form 8919 page 2

Page 2

Open in AI Editor →

Quick Facts

Employees who received wages with no Social Security or Medicare tax withheld, and self‑employed individuals who received a Form W‑2 with the same issue.
The form captures the employer’s name, EIN, employee’s name and SSN, total wages, and the amount of uncollected Social Security and Medicare taxes.
File with the tax return for the year the wages were paid – typically by the regular individual income‑tax deadline (April 15, or October 15 with an extension).
Attach Form 8919 to your Form 1040 series return and mail to the address listed in the Form 1040 instructions for your filing status.
Incorrect or missing information can trigger penalties, interest, and a delay in processing your return, possibly resulting in a larger tax bill later.
1. Gather your Form W‑2 that shows zero SS/Medicare tax. 2. Complete Part I with employer and employee details. 3. Calculate uncollected tax in Part II using the rates (12.4% for SS, 2.9% for Medicare). 4. Sign and attach to your Form 1040 filing. 5. Keep copies for your records.

Downloads

Blank Form 8919↗

Fill Form 8919

AI-powered guidance for every field

Fillable formOpen in Editor->

Free to start / No account required

After you file

  1. 1Keep the signed copy and the original W‑2 in a safe place for at least 7 years.
  2. 2Monitor any IRS notices for penalty or interest assessments.
  3. 3If you receive a corrected W‑2, file Form 1040X to amend.
  4. 4Record the uncollected tax amount paid on your tax account transcript.
  5. 5Update your payroll records to avoid repeat errors.
  6. 6Retain proof of mailing (receipt or certified mail).
  7. 7Reconcile the amount on your next year’s tax return if over‑ or under‑paid.

Sources

  • SRCIRS Form 891
  • SRC: : : : : : : : : : : : : : :

Common confusion points

W‑2 shows zero tax vs. employer omitted box – Verify Box 2 is truly zero, not blank.

Self‑employed vs. employee – Only employees with a W‑2 use{8919}; contractors use Schedule SE.

: : : : : : : : : : :

12345202320242025202620272028202920202021202220232024202 2025 2026 2027 2028 2029 2020 2021 2022 2023 2024 2025 2026 2027 202 : : : : : : : : : : : : : : : : : : : : : : : : : : :

Workflow map

Related forms and next steps

1 signals

Before

None listed

Current

8919

After

None listed

⚠ If something goes wrong

  • : : : : : : : : : : : : : : : : : : : : : :

Ready to get started?

Upload the form or open it in the AI Editor for intelligent guidance

Fillable formOpen in Editor->

Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

Never sign without understanding every clause.

BrieflyGo reviews your contracts in plain English — instantly.

Try for free →