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Form 8922: Third-Party Sick Pay Recap
IRS Form 8922 is a Third-Party Sick Pay Recap used to reconcile employment tax returns with Forms W-2 for third-party sick pay payments. The form must be filed by the last day of February.
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IRS Form 8922 - Third-Party Sick Pay Recap
IRS Form 8922 is a Third-Party Sick Pay Recap used to reconcile employment tax returns with Forms W-2 for third-party sick pay payments. The form must be filed by the last day of February.
Risk Radar
Scan points- 1Do not send Form 8922 to the Social Security Administration; it is processed solely by the IRS.
- 2Filing without checking the correct box (Employer vs. Insurer/Agent).
- 3Entering the wrong Filer’s EIN for Form 8922.
- 4Not providing the Other Party’s name when filing as the Employer.
- 5Listing the wrong Other Party’s employer identification number.
Plain English
This form helps the IRS match up payroll taxes paid through sick pay when that payment comes from an outside party, like an insurance company. It confirms how much sick pay was subject to federal income tax, social security tax, and Medicare tax. Filing this ensures your employment tax reports align correctly with employee wage statements.
Submission Date
- Filing date: 2024-10-28 22:10:10
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when third-party sick pay is paid and needs reconciliation with employment tax returns (like Form 941) and Forms W-2.
- Do not use this form to report sick pay directly to the Social Security Administration, as it is processed solely by the IRS.
- Check Pub. 15-A for more information regarding how to file Form 8922.
Form selector
Use this form or another form?
Employer contracts with multiple insurers/agents
Employer must file a separate form for each contract's wages and taxes.
✓ Check the 'Employer' box.
Insurer/Agent provides name/EIN but has multiple employers
Insurer/agent must file one form per employer, or file separately if not supplying name/EIN.
✓ Check the 'Insurer/Agent' box.
Filing outside of the United States
This is the designated address for foreign filers using private delivery services or mail.
✓ Confirm your principal place of business location.
IRS SSA CAWR, Philadelphia, PA 19255-0533
Deadline or filing window
The filing trigger is tied to the calendar year being reported. The deadline is the last day of February. If this date falls on a Saturday, Sunday, or legal holiday, the due date shifts to the following business day.
Checklist
What you need before filling it out
Form 8922 (Official Title)
Third-Party Sick Pay Recap · Form title itself
Filer Identification Number
Employer's EIN or Insurer/Agent's EIN · Box 1, Column 1 (or corresponding box on p.2)
Sick Pay Subject to Federal Income Tax
Total amount of sick pay subject to federal income tax · Form 8922 (p.2), Box 1
Due Date
Last day of February · Instructions (p.1)
Filing Purpose
Reconcile employment tax returns with Forms W-2 · Form title and instructions (p.1)
Tax Withheld Amounts
Federal, Social Security, Medicare withheld from sick pay · Boxes 2, 4, and 6 on p.2
Before you submit
- 1Verify the correct tax year is entered for filing.
- 2Confirm whether the 'Employer' or 'Insurer/Agent' box is checked.
- 3Ensure all required fields (Boxes 1 through 6) are completed, even if the amount is $0.
- 4Check that the EIN listed matches the entity responsible for the sick pay report.
- 5Verify the filing address matches your principal business location.
- 6Confirm the form is complete when making a correction to any previous submission.
- 7Note that this form must be filed by the last day of February.
How to file this form
- 1Complete all entries on Form 8922, ensuring every field is filled out, even if the amount is zero.
- 2Determine and enter your entity's Employer Identification Number (EIN) in Box 1.
- 3Mail or deliver Form 8922 to the appropriate IRS service center based on your location.
- 4Keep a copy of the completed Form 8922 for your records as proof of filing.
Known limitations
- 1The form is processed solely by the IRS for third-party sick pay reporting and should not be sent to the Social Security Administration.
- 2Form 8922 applies when third-party sick pay is paid, which requires reconciling employment tax returns (like Form 941) with Forms W-2.
- 3The form must be filed by the last day of February, unless the due date falls on a Saturday, Sunday, or legal holiday, in which case it is due the next business day.
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 of IRS Form 8922 is Revision 10-2024, and the instructions have been converted from an annual revision to continuous use; for the latest updates, refer to www.irs.gov/Form8922.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-24.
- Filer designation — check the box indicating whether you are filing as 'Employer' or 'Insurer/Agent'.
- Mailing address — verify the correct service center based on your principal business location (e.g., Memphis for most states).
- Signature — state that the form requires completion of all entries when making a correction.
- Tax year — enter the four-digit calendar year you are filing for in the designated spot.
Quick Facts
Downloads
After you file
- 1Keep all records of employment taxes for at least 4 years to make them available for IRS review.
- 2Use an 'X' in the 'CORRECTED' checkbox only when submitting a revision to a Form 8922 previously filed with the IRS.
- 3Retain books or records relating to Form 8922 and its instructions as long as their contents may become material in administering any Internal Revenue law.
- 4If using a substitute form, the filer should know the requirements of the official Form 8922 for the year of use before creating the variation.
Sources
- SRCInstructions p.1 — Form 8922's purpose is filed to reconcile employment tax returns (like Form 941) with Forms W-2 when third-party sick pay is paid.
- SRCInstructions p.1 — The due date for filing Form 8922 is the last day of February.
- SRCInstructions p.1 — If the due date falls on a Saturday, Sunday, or legal holiday, the due date shifts to the next business day.
- SRCInstructions p.1 — Generally, the employer must file if sick pay is reported under the insurer/agent's name and EIN on Forms W-2; otherwise, the insurer/agent files.
- SRCInstructions p.1 — The form should not be sent to the Social Security Administration because it is processed solely by the IRS for third-party sick pay reporting.
- SRCForm p.2 — Records of employment taxes must be kept for at least 4 years and made available for IRS review.
Common confusion points
Who must file Form 8922?
The filing requirement depends on how sick pay is reported on Forms W-2.
→ Check if you are the employer (and sick pay is under insurer/agent name) or the insurer/agent (and sick pay is under employer name).
What happens if the due date is a weekend or holiday?
The filing deadline shifts to the next business day.
→ Confirm the specific calendar year's schedule to verify the next business day.
Should I send this form to Social Security?
No, the IRS processes it solely for third-party sick pay reporting.
→ Ensure the recipient address listed on Form 8922 is correct and not just SSA.
What if I am using a substitute form?
The substitute must be consistent with the official forms and have no adverse impact on processing.
→ Review Pub. 1167 for detailed requirements before submitting your variation.
What does 'CORRECTED' mean when filing Form 8922?
It means you are correcting a version of Form 8922 that was previously submitted to the IRS.
→ Enter an 'X' in this box only if it is a correction, not for the initial submission.
What must I keep records of?
Keep all records of employment taxes related to Form 8922 for at least 4 years.
→ Ensure these records are readily available should the IRS request them for review.
Workflow map
Related forms and next steps
Current
After
⚠ If something goes wrong
- Pub. 15-A (Provides more information regarding Sick Pay Reporting and who must file Form 8922.)
Questions about IRS Form 8922
What is IRS Form 8922 used for?
This form helps the IRS match up payroll taxes paid through sick pay when that payment comes from an outside party, like an insurance company. It confirms how much sick pay was subject to federal income tax, social security tax, and Medicare tax. Filing this ensures your employment tax reports align correctly with employee wage statements.
Who must file IRS Form 8922?
Form 8922 must be filed by the employer if the sick pay is reported under their name/EIN; alternatively, the insurer or agent must file it if the sick pay is reported under the employer's name/EIN.
What information does IRS Form 8922 require?
The form collects details about the filer and the other party (the employee/employer), along with amounts for sick pay subject to federal income tax ($2), social security tax ($3), and Medicare tax ($5).
When is IRS Form 8922 due?
Form 8922 must be filed by the last day of February. If this due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.
Where do I file IRS Form 8922?
The form can be sent to the Internal Revenue Service Memphis Service Center at P.O. Box 5333, Getwell Rd Stop 814 D6, Memphis, TN 38118, or via Mail Stop 4-G08 at 151 2970 Market St, Philadelphia, PA 19104.
How do I complete IRS Form 8922?
First, enter the four-digit calendar year. Next, check whether you are the Employer or Insurer/Agent. Then, complete Filer’s name, address, and EIN. Finally, provide the Other Party’s name and EIN before signing (implied by standard form procedure).
What happens if IRS Form 8922 is filed incorrectly?
While the source does not specify a penalty amount for late filing, failure to file correctly means the form is not processed solely by the IRS, and reconciliation with employment tax returns (like Form 941) will be incomplete.
Who must file Form 8922?
The filing requirement depends on how sick pay is reported on Forms W-2. Check if you are the employer (and sick pay is under insurer/agent name) or the insurer/agent (and sick pay is under employer name).
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