Form 8919 calculates how much of a worker’s wages are due to the government in the form of unpaid social security taxes. Employees should file this Form with their Form 1040 to ensure that their Social Security taxes are credited correctly. Form 8919 may cause problems with the IRS if you don’t file it correctly. You can follow our instructions or consult a specialist to fill it out. You can also use the instructions prepared by the IRS for tax filers who need clarification on what they’re doing.
Reasons for Filing Form 8919
There are a couple of reason codes for filing Form 8919. If none of them apply to you, and you still believe you should have been treated as an employee, enter reason Code G and file Form SS-8 before your tax return due date. Here are the reason codes for Form 8919:
- 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 am still waiting to receive a reply.
- H: I received Form W-2, Form 1099-MISC, and/or 1099-NEC from this firm for 2022. The amount on Form 1099-MISC and/or 1099-NEC should have been included as wages on Form W-2. (Don’t file Form SS-8 if you select reason code H.)
How to Complete Form 8919?
Lines 1-5: Enter
- a. Names of firms
- b. Firms’ federal identification numbers
- c. Reason code which describes the firm the best
- d. Date of IRS determination or correspondence (MM/DD/YYYY)
- Total wages received with no social security or Medicare tax withholding and not reported on Form W-2
Line 6: Combine lines 1-5 in column (f) to figure your total wages. Enter the amount here and on Form 1040, 1040-SR, or 1040-NR, line 1g.
Line 7: Maximum amount of wages subject to social security tax
Line 8: 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
Line 9: Subtract line 8 from line 7. If line 8 is more than line 7, enter -0- here and on line 10
Line 10: Wages subject to social security tax. Enter the smaller of line 6 or line 9
Line 11: Multiply line 10 by 0.062 (social security tax rate)
Line 12: Multiply line 6 by 0.0145 (Medicare tax rate)
Line 13: Add lines 11 and 12 and enter the amount here. Include as tax on your annual tax return (Schedule 2 (Form 1040), line 6; Form 1040-PR, Part I, line 6; or Form 1040-SS, Part I, line 6).