Form 8919 (2023)

Navigating Form 8919: Your Guide to Reporting Uncollected Social Security and Medicare Taxes

When working for a firm that incorrectly treats you as an independent contractor, important tax implications arise. This situation can lead to uncollected social security and Medicare taxes. Here's where Form 8919 comes into play, facilitating the process for employees to report and rectify this oversight. This article provides an overview of what the 8919 form is, details on filling it out, submission deadlines, and submission instructions.

What is Form 8919

It's a vital IRS tax form 8919 designed for employees who were not treated correctly regarding their employment status. Essentially, if your employer did not withhold your share of Social Security and Medicare taxes, and you believe you were not an independent contractor, this form allows you to report your correct earnings and pay the appropriate taxes, ensuring these earnings are credited to your social security record.

How to Fill Out Form 8919

The form 8919 instructions provide a clear step-by-step process to ensure accurate completion and submission. Here's a simplified breakdown:

1. Personal Information: Start by providing your name and social security number. If married, note that each spouse must complete their own form if applicable.
2. Reason for Filing: Determine why you are filing Form 8919. You must have performed services for a firm and believe that you were misclassified as an independent contractor. You’ll choose a reason code that fits your situation, such as receiving a determination letter from the IRS (Code A) or having filed Form SS-8 and awaiting a reply (Code G).
3. Details of Employment and Earnings: Enter the name of the firm, the firm’s federal identification number, the reason code from the provided list, any relevant dates from IRS determinations, and whether you received a Form 1099-MISC and/or 1099-NEC. Most importantly, specify your total wages that were not subject to Social Security or Medicare tax withholding.
4. Calculation of Taxes: Following form 8919, calculate the uncollected social security and Medicare taxes based on the wages you reported. This amount will then be added to your total tax liability on your tax return.

Submission Deadlines and Where to Send

The IRS 8919 form submission aligns with your annual tax return filing. It should be submitted by the tax filing deadline for the year in question (typically April 15). If you need an extension for your tax return, the same extension applies to Form 8919.

The completed form should be attached to your tax return and submitted to the IRS at the address provided for your standard tax return forms. It’s essential to follow the most current form 8919 IRS, for the correct address and any updates to the filing process.