Form 8919 – Uncollected Social Security and Medicare Tax on Wages

Last reviewed: 2025-10-26

Use the IRS Form 8919: Report Uncollected Payroll Taxes Tax Form Calculator IRS Form 8919: Report Uncollected Payroll Taxes as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 8919 state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form 8919 is for individuals whose employer improperly classified them as an independent contractor, resulting in uncollected Social Security and Medicare taxes. By using this form, you can pay your share of these taxes without paying the employer’s portion, and ensure your earnings count toward future benefits like Social Security retirement or disability.

Key use cases for Form 8919 include:

You received a Form 1099-NEC or 1099-MISC instead of a W-2, but you believe you were an employee under IRS guidelines.
You filed Form SS-8 to request an IRS determination on your employment status.
The IRS or court has ruled your employer misclassified workers.

The form calculates the employee’s share of payroll tax owed under FICA, using 0.062 for Social Security and 0.0145 for Medicare applied to eligible compensation.

Uncollected Social Security and Medicare Tax on Wages
Name of person who must file this form. If married, complete a separate Form 8919 for each spouse who must file this form.							Social security number
Who must file.		You must file Form 8919 if all of the following apply. • You performed services for a firm. • You believe your pay from the firm wasn't for services as an independent contractor. • The firm didn't withhold your share of social security and Medicare taxes from your pay. • One of the reasons listed below under Reason codes applies to you.
Reason codes:		For each firm listed below, enter in column (c) the applicable reason code for filing this form. If none of the reason codes apply to you, but you believe you should have been treated as an employee, enter reason code G, and file Form SS-8 on or before the date you file your tax return.
A		I filed Form SS-8 and received a determination letter stating that I am an employee of this firm.
C		I received other correspondence from the IRS that states I am an employee.
G		I filed Form SS-8 with the IRS and haven't received a reply.
H		I received a Form W-2 and a Form 1099-MISC from this firm for 2016. The amount on Form 1099-MISC should have been included as wages on Form W-2. (Don't file Form SS-8 if you select reason code H.)
(a) Name of firm			(b) Firm’s federal identification number (see instructions)	(c) Enter reason code from above		(d) Date of IRS determination or correspondence (MM/DD/YYYY) (see instructions)	(e) Check if Form 1099-MISC was received		(f) Total wages received with no social security or Medicare tax withholding and not reported on Form W-2
1
2
3
4
5
6	Total wages. Combine lines 1 through 5 in column (f). Enter here and include on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3							6
7	Maximum amount of wages subject to social security tax				7
8	Total social security wages and social security tips (total of boxes 3 and 7 on Form(s) W-2), railroad retirement (RRTA) compensation (subject to the 6.2% rate), and unreported tips subject to social security tax from Form 4137, line 10. See instructions				8
9	Subtract line 8 from line 7. If line 8 is more than line 7, enter -0- here and on line 10							9
10	Wages subject to social security tax. Enter the smaller of line 6 or line 9							10
11	Multiply line 10 by (social security tax rate for 2016)							11
12	Multiply line 6 by (Medicare tax rate)							12
13	Add lines 11 and 12. Enter here and on Form 1040, line 58; Form 1040NR, line 56; or Form 1040NR-EZ, line 16. (Form 1040-SS and Form 1040-PR filers, see instructions)							13

Important considerations when using Form 8919:

Taxpayer Responsibility: You’re only liable for your share of the tax—your employer is still responsible for the employer portion, though they may not pay it voluntarily.
Preserving Benefits: Filing this form ensures your earnings are reported to the Social Security Administration and applied to future benefit calculations.
Filing Status: Attach Form 8919 to Form 1040, 1040-SR, or 1040-NR. Do not attach it to business returns like Schedule C unless you’re also reporting other self-employment income.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

How to complete Form 8919 effectively

Start by entering your personal details and each employer’s name, EIN (if known), and the type of evidence you have that you were misclassified. Codes include:

A: You filed Form SS-8 but have not received a determination.
C: The IRS previously ruled against the employer in similar cases.
G: You received a W-2 and a 1099 for the same work.

Each entry in Part I must be supported by documentation. The compensation entered in Part II is used to compute the Social Security and Medicare tax, which transfers to Schedule 2 (Form 1040), Line 5.

Use our Form 8919 calculator to preview your tax liability, compare W-2 vs. 1099 scenarios, and ensure your classification protects future Social Security eligibility. For full IRS guidance, visit the IRS instructions.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.