8919

Uncollected Social Security and Medicare Tax on Wages

Agency
IRS
Revision
2025
Fillable fields
40
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8919 online
Page 1 of form 8919

Form 8919: Uncollected Social Security and Medicare Tax on Wages

Form 8919 is filed by a worker, not by the firm that paid them. The About page says it is used to figure and report the worker's share of the uncollected social security and Medicare taxes due on compensation if the worker was an employee but was treated as an independent contractor by the employer. The form says that by filing it, the worker's social security earnings will be credited to their social security record.

The form lists four conditions: the person performed services for a firm, believes the pay was not for services as an independent contractor, the firm did not withhold their share of social security and Medicare taxes, and one of the reason codes applies. It is attached to Form 1040, 1040-SR, 1040-NR or 1040-SS.

The form says not to use it for services performed as an independent contractor, which go on Schedule C and Schedule SE, or for unreported tips, which go on Form 4137. This page hosts the 2025 form. You can fill it out free in your browser on this page and download it without an account.

What's on Form 8919

Name and SSN

The name of the worker filing the form and their social security number.

Reason codes

Four codes: A for a Form SS-8 determination letter, C for other IRS correspondence, G for a Form SS-8 with no reply yet, and H for a W-2 plus a 1099 from the same firm.

Lines 1 to 5: firms

One line per firm with columns for the firm's name, its federal identification number, the reason code, the date of the IRS determination, a 1099 check box and total wages with no withholding.

Lines 6 to 10: social security wages

Line 6 totals the wages. Line 7 prints the 2025 social security wage maximum of $176,100, and lines 8 to 10 find the part of the wages still subject to social security tax.

Lines 11 to 13: the tax

Line 11 applies the 0.062 social security tax rate, line 12 the 0.0145 Medicare tax rate, and line 13 adds them as tax on the annual return.

How to fill out Form 8919

  1. 1

    Column (a)

    Enter the firm's name. If a Form 1099-MISC or 1099-NEC came from the firm, the form says to enter the name exactly as it appears there.

  2. 2

    Column (b)

    Enter the firm's EIN as XX-XXXXXXX or SSN as XXX-XX-XXXX. The form says Form W-9 can be used to request it from the firm, and to enter "unknown" if it cannot be obtained.

  3. 3

    Columns (c) and (d)

    Enter one reason code per line. Complete the date of the IRS determination or correspondence only for code A or C. The form says Form SS-8 is not attached to the return.

  4. 4

    Columns (e) and (f)

    Check column (e) if a Form 1099-MISC or 1099-NEC was received, and enter in column (f) the total wages received with no social security or Medicare tax withholding and not reported on Form W-2.

  5. 5

    Lines 6 to 10

    Total the wages on line 6 and also enter it on Form 1040, 1040-SR or 1040-NR, line 1g. On line 8, enter social security wages and tips from Form W-2 boxes 3 and 7, RRTA compensation and Form 4137 tips.

  6. 6

    Lines 11 to 13

    Multiply as shown and add lines 11 and 12. The form says to include line 13 as tax on Schedule 2 (Form 1040), line 6, or Form 1040-SS, Part I, line 6c.

Why fill Form 8919 on indox

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Where it goes and what to know

Attach to the return

The form says to attach it to Form 1040, 1040-SR, 1040-NR or 1040-SS. Line 6 goes on line 1g of Form 1040, 1040-SR or 1040-NR, and line 13 on Schedule 2 (Form 1040), line 6, or Form 1040-SS.

More than five firms

The form says to attach additional Forms 8919 with lines 1 to 5 completed, and to complete lines 6 to 13 on only one form, using the combined totals.

Form SS-8 with code G

The form says Form SS-8 is filed on or before the date the return or Form 8919 is filed, and that Form SS-8 is filed separately, not attached to the return.

Code G is not a guarantee

The form says using code G does not guarantee the IRS will agree, and if the IRS does not agree the worker may be billed for additional tax, penalties and interest.

Additional Medicare Tax

The form says the line 6 amount is also entered on Form 8959, line 3, when that form is required. It describes a 0.9% Additional Medicare Tax over a threshold based on filing status.

State and local government workers

The form says the IRS does not issue a determination letter for workers who may be covered by a Section 218 agreement, and points them to the State Social Security Administrator.

Related forms

Who files Form 8919?

  • Workers treated as contractors

    A person who performed services for a firm, believes the pay was not for services as an independent contractor, and had no social security and Medicare tax withheld from that pay.

  • Workers with an IRS determination

    Reason code A is for a worker who filed Form SS-8 and received a determination letter stating they are an employee. Code C is for other IRS correspondence stating so, including a section 530 employee.

  • Workers waiting on Form SS-8

    Reason code G is for a worker who filed Form SS-8 and has not received a reply. The form says code G is also used, with Form SS-8 filed on or before the return, when no other code applies.

  • Workers who got both a W-2 and a 1099

    Reason code H is for a worker who received a Form W-2 and a Form 1099-MISC or 1099-NEC from the same firm, where the 1099 amount should have been wages on the W-2.

  • Not for contractors or tips

    The form says true independent contractor income goes on Schedule C (Form 1040) and Schedule SE (Form 1040), and unreported tips go on Form 4137.

The worker files it with their own tax return. The form says that if married, a separate Form 8919 is completed for each spouse who files one.

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Questions about Form 8919

Who files Form 8919, the worker or the employer?

The worker. The About page says it reports the worker's share of uncollected social security and Medicare taxes when an employee was treated as an independent contractor.

What does filing Form 8919 do for my social security record?

The form says that by filing it, the worker's social security earnings will be credited to their social security record.

Do I need to file Form SS-8 too?

Only with some reason codes. The form says a worker using code G files Form SS-8 separately, on or before the return. With code H, the form says not to file Form SS-8.

What are the 2025 tax rates on the form?

Line 11 uses 0.062 for social security tax on wages up to the $176,100 maximum on line 7, and line 12 uses 0.0145 for Medicare tax on all the wages from line 6.

What if I worked for more than five firms?

The form says to attach extra Forms 8919 with lines 1 to 5 filled in and complete lines 6 to 13 on only one of them, using the combined totals.

Can I use Form 8919 for real contractor income?

No. The form says income from services as an independent contractor is reported on Schedule C (Form 1040), with the tax figured on Schedule SE (Form 1040).