Uncollected Social Security and Medicare Tax – Form 8919

Form 8919, Uncollected Social Security and Medicare Tax on Wages, will need to be filed if all of the following are true:

1. The taxpayer performed services for an individual or a firm (whether for-profit, not-for-profit, or a government entity);
2. The taxpayer believes their pay was for services as an employee, rather than as an independent contractor;
3. The individual or firm didn’t withhold Social Security and Medicare taxes from the taxpayer’s pay;
4. One of the following is true:
   • The taxpayer filed Form SS-8 with the IRS and and is waiting for a response;
   • The taxpayer filed Form SS-8 and received a determination letter stating that they are an employee of the individual or firm;
   • The taxpayer received some other correspondence from the IRS that stating that they are an employee;
   • The taxpayer received a Form W-2 and a Form 1099-MISC, and the amount on Form 1099-MISC should have been included as wages on Form W-2.

(Note: Form SS-8 is filed separately from the tax return, and should be filed before filing the tax return.)

To access Form 8919, from the Main Menu of the tax return (Form 1040) select:

• Other Taxes
• Uncollected SS & Medicare Tax (8919)

Additional Information::

Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

Instructions for Forms W-2 and W-3, Wage and Tax Statement

Publication 334, Tax Guide for Small Business