Form 8919 is the Internal Revenue Service (IRS) attachment for workers who were employees but were treated as independent contractors and had no social security or Medicare tax withheld from their pay. You use it to figure your share of that uncollected tax and carry it to your annual return. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form8919.
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What is Form 8919?
Form 8919, Uncollected Social Security and Medicare Tax on Wages, is the IRS form you use to figure and report your share of uncollected social security and Medicare taxes on pay when you were an employee but were treated as an independent contractor.
The Internal Revenue Service (IRS) says that by filing the form, your social security earnings are credited to your social security record. The form lists each firm you worked for, a reason code explaining why you are filing, and the wages the firm paid without withholding. Lines 7 through 13 then work out the social security and Medicare tax, and line 13 is carried to your annual return (Schedule 2 (Form 1040), line 6, or Form 1040-SS, Part I, line 6c).
For this form, a "firm" is any individual, business enterprise, company, nonprofit organization, state, or other entity for which you performed services, whether or not it paid you directly.
Form 8919 is not a substitute for other forms. The instructions say not to use it for services you performed as an independent contractor (use Schedule C (Form 1040) and Schedule SE (Form 1040) instead), and not to figure tax on tips you did not report to your employer (use Form 4137). To ask the IRS to decide whether you are an employee or a contractor, you file Form SS-8, which is a separate form.
Who needs to file Form 8919?
You must file Form 8919 if all four of these apply:
- You performed services for a firm.
- You believe your pay from the firm was not for services as an independent contractor.
- The firm did not withhold your share of social security and Medicare taxes from your pay.
- One of the reason codes printed on the form (A, C, G or H) applies to you.
If none of the codes apply 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.
If you are married, complete a separate Form 8919 for each spouse who must file it.
Do not use Form 8919 for services you performed as an independent contractor, or to figure tax on tips you did not report to your employer, including allocated tips shown on Form(s) W-2 that you must report as income. State or local government workers who may be working under a Section 218 agreement should know that the IRS does not issue a determination letter in those cases unless the worker or firm provides a written Social Security Administration determination; the instructions tell them to contact the State Social Security Administrator.
When to file Form 8919
File Form 8919 with your annual tax return for the year shown on the form, since it is attached to Form 1040, 1040-SR, 1040-NR, or 1040-SS. The form prints no separate due date.
If you enter reason code G, you must file Form SS-8 on or before the date you file your tax return, and the IRS tells you to file it separately rather than attach it. Reason code H is the exception: if you received both a Form W-2 and a Form 1099-MISC and/or 1099-NEC from the firm for 2025, do not file Form SS-8.
If you worked as an employee for more than five firms in the tax year, attach additional Forms 8919 to the same return.
Documents you need
- Form 1040, 1040-SR, 1040-NR, or 1040-SS: Form 8919 is an attachment to your annual return and is not filed on its own.
- Form SS-8, filed separately and not attached to the return: required on or before your filing date if you enter reason code G, and needed if none of the codes apply but you believe you were an employee. Not filed for reason code H.
- Form 8959, Additional Medicare Tax: only if you are required to file it; the line 6 total is also entered on its line 3.
- Additional Form(s) 8919 with lines 1 through 5 completed: only if you worked as an employee for more than five firms.
How to fill out Form 8919
Enter your name and SSN
At the top, enter the name of the person who must file and that person's social security number. If you are married, complete a separate Form 8919 for each spouse who must file.
List each firm in column (a)
On lines 1 through 5, enter one firm per line. If you received Form 1099-MISC and/or 1099-NEC from the firm, enter the name exactly as it appears on that form.
Enter the firm's federal ID in column (b)
Enter an EIN as XX-XXXXXXX or an SSN (if the firm is an individual) as XXX-XX-XXXX, matching Form 1099-MISC and/or 1099-NEC if you received one. If you cannot obtain the number, enter "unknown".
Choose a reason code in column (c)
Enter one code per line: A, C, G or H, as described under Reason codes on the form. If none apply but you believe you were an employee, enter G and file Form SS-8.
Add the IRS letter date in column (d)
Complete this column only if you entered reason code A or C. Enter the date of the IRS determination or correspondence as MM/DD/YYYY.
Complete columns (e) and (f)
In column (e), check the box if you received Form 1099-MISC and/or 1099-NEC. In column (f), enter total wages received with no social security or Medicare tax withholding and not reported on Form W-2.
Total your wages on line 6
Combine lines 1 through 5 in column (f). With more than five firms, line 6 on one form combines the totals of all your Forms 8919; also enter it on Form 8959, line 3, if you must file that form.
Figure the social security wage limit
Line 7 is preprinted. On line 8, enter social security wages and tips from boxes 3 and 7 of Form(s) W-2, RRTA compensation, and unreported tips from Form 4137, line 10. Subtract line 8 from line 7 on line 9, entering -0- if line 8 is more.
Find wages subject to social security tax
On line 10, enter the smaller of line 6 or line 9. If line 9 is -0-, line 10 is -0- as well.
Figure the tax on lines 11 to 13
Line 11: multiply line 10 by the social security tax rate printed there. Line 12: multiply line 6 by the Medicare tax rate printed there. Line 13: add lines 11 and 12 and include it as tax on your annual return.
Review and download the completed PDF
Check each firm line, reason code and total, then download or print the completed PDF from FillingPDF and attach it to your return as described under How to submit.
How to submit Form 8919
Form 8919 has no filing channel of its own: it is attached to Form 1040, 1040-SR, 1040-NR, or 1040-SS and travels with that return through whatever channel you use to file it. The form prints no mailing address, portal or appointment rule.
- Attach to your return: carry line 6 to line 1g of Form 1040, 1040-SR, or 1040-NR, and carry line 13 to Schedule 2 (Form 1040), line 6, or Form 1040-SS, Part I, line 6c. Enter the line 6 amount on Form 8959, line 3, only if you are required to file that form.
- Form SS-8: if you use reason code G, file Form SS-8 separately, on or before the date you file your return. Do not attach it to your tax return.
- More than five firms: attach additional Forms 8919, with lines 1 through 5 completed, and complete lines 6 through 13 on only one of them.
The latest information is at www.irs.gov/Form8919. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Attaching Form SS-8 to your tax return; the instructions say Form SS-8 must be filed separately.
- Using Form 8919 for services you performed as an independent contractor, which belong on Schedule C (Form 1040) and Schedule SE (Form 1040).
- Entering more than one reason code on a single line; the instructions allow only one reason code per line.
- Filing Form SS-8 when you use reason code H; the form says not to file it for that code.
- Completing lines 6 through 13 on every Form 8919 when you have more than five firms; they are completed on only one form, and its line 6 combines all totals.
- Entering a date in column (d) for a reason code other than A or C; column (d) is for those two codes only.
- Combining spouses on one form; each spouse who must file completes a separate Form 8919.
- Entering railroad retirement compensation above the 2025 social security limit on line 8; the instructions cap the amount at the figure printed there.
Frequently asked questions
What is Form 8919 used for?
Form 8919 is the IRS form for figuring and reporting your share of uncollected social security and Medicare taxes on pay when you were an employee but your employer treated you as an independent contractor. Filing it also credits your social security earnings to your record.
Who has to file Form 8919?
You must file it if you performed services for a firm, believe your pay was not for work as an independent contractor, the firm did not withhold your social security and Medicare taxes, and one of reason codes A, C, G or H applies. Each spouse who must file completes a separate form.
Which reason code do I use on Form 8919?
Use A if the IRS sent a Form SS-8 determination letter saying you are an employee, C for other IRS correspondence saying so, G if you filed Form SS-8 and have no reply, and H if you got both a W-2 and a 1099-MISC or 1099-NEC from the firm. Enter one code per line.
Do I attach Form SS-8 to Form 8919?
No. Form SS-8 must be filed separately and is never attached to your tax return. For reason code G, file it on or before the date you file your return. For reason code H, do not file Form SS-8 at all.
Where do I send Form 8919?
You do not send it separately. Form 8919 is attached to Form 1040, 1040-SR, 1040-NR, or 1040-SS and goes wherever that return goes. The form prints no address of its own; see www.irs.gov/Form8919 for the latest information.
What do I do with the line 13 total on Form 8919?
Include it as tax on your annual return: on Schedule 2 (Form 1040), line 6, or on Form 1040-SS, Part I, line 6c. Line 6, the total wages, is also entered on Form 1040, 1040-SR, or 1040-NR, line 1g.
What if I worked for more than five firms?
Attach additional Forms 8919 with lines 1 through 5 completed for the extra firms. Complete lines 6 through 13 on only one form; the line 6 amount on that form should be the combined totals of lines 1 through 5 of all your Forms 8919.
Can I fill out Form 8919 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you attach it to your tax return and file through the channels you use for that return.
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