Form 8919 - Uncollected Social Security and Medicare Tax

Form 8919 - Uncollected Social Security and Medicare Tax

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:
    1. The taxpayer filed Form SS-8 with the IRS and and is waiting for a response;
    2. The taxpayer filed Form SS-8 and received a determination letter stating that they are an employee of the individual or firm;
    3. The taxpayer received some other correspondence from the IRS that stating that they are an employee;
    4. 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 in Software, from the Main Menu of the tax return (Form 1040) select:
  1. Other Taxes
  2. Uncollected Social Security and Medicare Tax on Wages