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Internal Revenue Service

Fill out Form 8919 online

Uncollected Social Security and Medicare Tax on Wages

Form 8919 is for workers who were employees but were treated as independent contractors by the firm they worked for, so the firm did not withhold their share of social security and Medicare tax. You use it to figure that share and report it with your income tax return. Filing it gets those earnings credited to your social security record.

Fill out Form 8919Blank form from the IRS

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Edition
Tax year 2025
Pages
2
Fillable fields
40
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file. This is the tax year 2025 version; the IRS keeps forms for earlier years.

Who uses Form 8919

  • Workers who filed Form SS-8 and received an IRS determination letter saying they are an employee of the firm (reason code A)
  • Workers who received other IRS correspondence saying they are an employee, including section 530 employees (reason code C)
  • Workers who filed Form SS-8 and have no reply yet, or who believe they were employees and file Form SS-8 by the date they file their return (reason code G)
  • Workers who received both a Form W-2 and a Form 1099-MISC or 1099-NEC from the same firm when the 1099 amount should have been wages (reason code H)

Before you start

  • Your name and social security number
  • Each firm's name and federal identification number (EIN, or SSN if the firm is an individual), as shown on any Form 1099-MISC or 1099-NEC it gave you
  • The Forms 1099-MISC and 1099-NEC you received from those firms
  • Any IRS determination letter or other IRS correspondence about your worker status, and its date
  • Your Forms W-2 (boxes 3 and 7), any railroad retirement (RRTA) compensation, and Form 4137 if you have unreported tips
  • The total wages you received for work for each firm with no social security or Medicare tax withheld and not reported on a Form W-2

How to fill out Form 8919

  1. Name and social security number

    At the top, enter the name and social security number of the person who must file. If you are married, each spouse who must file completes a separate Form 8919.

  2. Check who must file and pick a reason code

    The form lists four conditions that must all apply, and four reason codes: A (you filed Form SS-8 and got a determination letter saying you are an employee), C (other IRS correspondence says you are an employee, including section 530 employees), G (you filed Form SS-8 and have no reply yet), and H (the firm gave you a Form W-2 and a Form 1099-MISC or 1099-NEC, and the 1099 amount should have been wages). If none applies but you believe you were an employee, the form says to use code G and file Form SS-8 on or before the date you file your return.

  3. Lines 1 through 5, columns (a) to (c)

    Use a separate line for each firm. In column (a), enter the firm's name exactly as it appears on any Form 1099-MISC or 1099-NEC from it. In column (b), enter its EIN (XX-XXXXXXX) or, if the firm is an individual, its SSN (XXX-XX-XXXX). If you do not know it, you can ask the firm with Form W-9; if you cannot get it, enter "unknown". In column (c), enter one reason code per line.

  4. Lines 1 through 5, columns (d) to (f)

    Fill in column (d), the date of the IRS determination or correspondence (MM/DD/YYYY), only if you entered code A or C. Check column (e) if you received a Form 1099-MISC or 1099-NEC from the firm. In column (f), enter the total wages you received with no social security or Medicare tax withheld that were not reported on a Form W-2. If you worked for more than five firms, attach more Forms 8919 with lines 1 through 5 filled in.

  5. Line 6: Total wages

    Add column (f) of lines 1 through 5 and enter the total on line 6 and on Form 1040, 1040-SR, or 1040-NR, line 1g. If you use more than one Form 8919, complete lines 6 through 13 on only one of them, with line 6 showing the total of all your forms. If you must file Form 8959 (Additional Medicare Tax), also enter this amount on its line 3.

  6. Lines 7 through 10: Wages subject to social security tax

    Line 7 is preprinted with the 2025 maximum amount of wages subject to social security tax. On line 8, enter the total of your social security wages and tips from boxes 3 and 7 of your Forms W-2, RRTA compensation subject to the 6.2% rate (no more than the line 7 figure), and unreported tips from Form 4137, line 10. Subtract line 8 from line 7 on line 9 (enter -0- on lines 9 and 10 if line 8 is larger). On line 10, enter the smaller of line 6 or line 9.

  7. Lines 11 through 13: The tax

    Line 11 is line 10 multiplied by 0.062 (social security tax). Line 12 is line 6 multiplied by 0.0145 (Medicare tax). Line 13 is the sum of lines 11 and 12. Include it as tax on Schedule 2 (Form 1040), line 6, or on Form 1040-SS, Part I, line 6c.

After you fill it out

Attach Form 8919 to your Form 1040, 1040-SR, 1040-NR, or 1040-SS and file it with that return. Line 6 also goes on Form 1040, 1040-SR, or 1040-NR, line 1g, and line 13 goes on Schedule 2 (Form 1040), line 6, or Form 1040-SS, Part I, line 6c. If you entered reason code G, file Form SS-8 separately with the IRS on or before the date you file Form 8919; do not attach it to your return. Check the IRS pages for the current filing address and instructions.

Signing: Form 8919 has no signature line. It is part of the income tax return you attach it to, and you sign that return as its instructions say.

Watch out for

  • Do not use Form 8919 for work you did as an independent contractor; the form says to use Schedule C and Schedule SE instead. It is also not for tips you did not report to your employer, which go on Form 4137.
  • Reason code G is not a guarantee that the IRS will agree you are an employee. If it does not, you may be billed for the extra tax, penalties and interest that result.
  • Do not attach Form SS-8 to your tax return; it must be filed separately. The form says not to file Form SS-8 if you select reason code H.
  • The IRS does not issue a determination letter for state or local government workers who may be covered by a Section 218 agreement, unless the worker or firm provides a written determination from the Social Security Administration. The form says such workers should contact their State Social Security Administrator.

Questions about Form 8919

What counts as a "firm" on Form 8919?

The form defines a firm as any individual, business, company, nonprofit organization, state or other entity you performed services for. It may or may not have paid you directly.

What if I don't know the firm's identification number?

The instructions say you can ask the firm for it with Form W-9. If you still cannot get it, enter "unknown" in column (b).

I worked for more than five firms. What do I do?

Attach more Forms 8919 with lines 1 through 5 filled in. Complete lines 6 through 13 on only one form, using the combined total of all your forms on line 6.

Do married couples file one Form 8919?

No. If you are married, each spouse who must file completes a separate Form 8919.

Why does filing Form 8919 matter for social security?

The instructions say that filing it credits your social security earnings to your social security record.

Official information

Page text last reviewed November 7, 2026.

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