Header
A CORRECTED checkbox, the calendar year, and a box to check whether the filer is the employer or the insurer/agent.
8922
Third-Party Sick Pay Recap
- Agency
- IRS
- Revision
- Rev. October 2024
- Fillable fields
- 14
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8922: Third-Party Sick Pay Recap
Form 8922, Third-Party Sick Pay Recap, is an employer and insurer form. The instructions say it is filed to reconcile employment tax returns (for example, Form 941) with Forms W-2 when third-party sick pay is paid. It reports totals of sick pay and the federal income tax, social security tax and Medicare tax withheld from it.
The filer is either the employer or the insurer or agent that paid the sick pay, depending on whose name and employer identification number (EIN) appear on the Forms W-2. Employees who received sick pay do not file it.
The form says not to send it to the Social Security Administration, because it is processed solely by the IRS. The October 2024 revision is a continuous-use form, updated only as needed. You can fill it out free in your browser on this page and download the result without an account.
What's on Form 8922
Filer's information
The filer's name, street address, city or town, province or state, country, ZIP or foreign postal code, telephone number and EIN.
Other party's information
The other party's name and EIN. The form says to see the instructions before entering them.
Boxes 1 and 2
Sick pay subject to federal income tax, and federal income tax withheld from sick pay.
Boxes 3 and 4
Sick pay subject to social security tax, and social security tax withheld from sick pay.
Boxes 5 and 6
Sick pay subject to Medicare tax, and Medicare tax withheld from sick pay.
How to fill out Form 8922
- 1
Calendar year and filer box
Enter the four-digit calendar year the form covers. Check Employer or Insurer/Agent to show who is filing.
- 2
Filer's name and EIN
The instructions say the employer enters its own name, address, phone number and EIN when the Employer box is checked, and the insurer or agent enters its own when the Insurer/Agent box is checked.
- 3
Other party
An employer filer provides the insurer's or agent's name and EIN. The instructions say an insurer or agent filer may, but isn't required to, provide the employer's name and EIN.
- 4
Boxes 1 and 2
Enter the total sick pay subject to federal income tax and the total federal income tax withheld from it.
- 5
Boxes 3 to 6
Enter the totals of sick pay subject to social security tax and Medicare tax, and the tax withheld. The instructions say box 6 includes Additional Medicare Tax.
- 6
Corrections
To correct a form already filed with the IRS, complete all entries again and enter an X in the CORRECTED checkbox.
Why fill Form 8922 on indox
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When and where to file Form 8922
Due date
The instructions say to file by the last day of February. If the due date falls on a Saturday, Sunday or legal holiday, it is the next business day.
Where to send it
The address depends on the state of the filer's principal business, office or agency: Memphis Service Center, P.O. Box 87 Mail Stop 814 D6, Memphis, TN 38101-0087, or IRS SSA CAWR, Philadelphia, PA 19255-0533. The state chart is on the form.
Outside the United States
If the principal place of business is outside the United States, the instructions say to file with the Internal Revenue Service, IRS SSA CAWR, Philadelphia, PA 19255-0533.
Private delivery services
Private delivery services can't deliver to the P.O. box addresses. The instructions list 5333 Getwell Rd Stop 814 D6, Memphis, TN 38118 and Mail Stop 4-G08 151, 2970 Market St, Philadelphia, PA 19104.
Not for the SSA
The form says not to send it to the Social Security Administration. It is processed solely by the IRS for third-party sick pay reporting.
Recordkeeping
The instructions say to keep all records of employment taxes for at least 4 years, available for IRS review.
Related forms
Who files Form 8922?
The instructions say that, generally, when the employer's share of social security and Medicare tax is reported on the employer's employment tax return, the form is filed by one of the two parties below.
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Questions about Form 8922
What is Form 8922 used for?
The instructions say it is filed to reconcile employment tax returns, such as Form 941, with Forms W-2 when third-party sick pay is paid.
Who files Form 8922, the employer or the insurer?
It depends on whose name and EIN are on the Forms W-2. The employer files if the W-2s use the insurer's or agent's name and EIN, and the insurer or agent files if they use the employer's.
When is Form 8922 due?
The instructions say by the last day of February, or the next business day if that falls on a Saturday, Sunday or legal holiday.
Does Form 8922 go to the Social Security Administration?
No. The form says not to send it to the Social Security Administration. It is processed solely by the IRS.
How is a Form 8922 corrected?
The instructions say to correct an error as soon as possible, complete all entries on a new Form 8922 and enter an X in the CORRECTED checkbox.
Is there a new Form 8922 every year?
No. The instructions say the form was converted from an annual revision to continuous use and is updated only as needed. The filer enters the calendar year on the form.