Form 8922 is the Internal Revenue Service (IRS) recap that employers and insurers or agents file to reconcile employment tax returns, such as Form 941, with Forms W-2 when third-party sick pay is paid. It reports six totals: sick pay subject to federal income tax, social security tax and Medicare tax, and the tax withheld from that sick pay. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The official PDF and its instructions are published by the IRS at irs.gov.
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What is 8922?
Form 8922, Third-Party Sick Pay Recap, is the Internal Revenue Service (IRS) form filed to reconcile employment tax returns, such as Form 941, with Forms W-2 when third-party sick pay is paid. It totals the sick pay and the taxes withheld from it.
The form is a single recap with a filer block and six boxes. The filer states whether it is the employer or the insurer/agent, gives its name, address, telephone number and employer identification number (EIN), and names the other party and that party's EIN. Boxes 1 through 6 then report the sick pay subject to federal income tax, the federal income tax withheld, the sick pay subject to social security tax, the social security tax withheld, the sick pay subject to Medicare tax, and the Medicare tax withheld, including Additional Medicare Tax.
The IRS instructions point to the section on sick pay reporting in Publication 15-A, Employer's Supplemental Tax Guide, for more information. The IRS page for the form also lists Form W-2, Wage and Tax Statement, Form 941, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and Form 944, Employer's Annual Federal Tax Return, as related items.
Form 8922 is processed solely by the IRS for third-party sick pay reporting. It is not sent to the Social Security Administration. The form and its instructions have been converted from an annual revision to continuous use, so they are updated only as needed.
Who needs to file 8922?
Form 8922 must generally be filed when the liability for the employer's share of social security tax and Medicare tax is reported on the employer's employment tax return. Who files depends on whose name and EIN appear on the Forms W-2:
- The employer, if the sick pay is reported on Forms W-2 under the name and EIN of the insurer or agent.
- The insurer or agent, if the sick pay is reported on Forms W-2 under the name and EIN of the employer.
An employer with contracts with more than one insurer or agent must file a separate Form 8922 for the wages and taxes related to each contract. An insurer or agent may, but is not required to, provide the employer's name and EIN. If it does and has contracts with more than one employer, it files a separate Form 8922 for each employer. Alternatively, it may file a separate form for each employer it names and one form for the wages and taxes of the employers it does not name.
Do not send the form to the Social Security Administration. For more detail on who must file, the instructions refer to Publication 15-A.
When to file 8922
File Form 8922 by the last day of February. If that date falls on a Saturday, Sunday or legal holiday, the due date is the next business day.
If you filed Form 8922 and later find an error on it, correct it as soon as possible. Complete all entries on the corrected form and enter an "X" in the CORRECTED checkbox. The instructions also say to keep all records of employment taxes for at least 4 years and to have them available for IRS review.
How to fill out 8922
Enter the calendar year
In the For calendar year space, enter the four-digit calendar year for which you are filing Form 8922, for example 2024.
Check Employer or Insurer/Agent
Under Filer is an (check one), check the box that states whether you are the employer or the insurer/agent filing the form.
Enter the filer's name and address
In the FILER'S name block, enter the name, street address, city or town, province or state, country, ZIP or foreign postal code, and telephone number. An employer enters the employer's details; an insurer or agent enters its own.
Enter the filer's EIN
In FILER'S employer identification number, enter the employer's EIN if you checked Employer, or the insurer's or agent's EIN if you checked Insurer/Agent.
Enter the other party's name and EIN
If you are the employer, give the name and EIN of the insurer or agent. An insurer or agent may, but need not, give the employer's name and EIN; file a separate form for each contract or employer as the instructions require.
Report federal income tax in Boxes 1 and 2
Box 1: the total sick pay subject to federal income tax. Box 2: the total federal income tax withheld from the sick pay.
Report social security tax in Boxes 3 and 4
Box 3: the total sick pay subject to social security tax. Box 4: the total social security tax withheld from the sick pay.
Report Medicare tax in Boxes 5 and 6
Box 5: the total sick pay subject to Medicare tax. Box 6: the total Medicare tax withheld from the sick pay, including Additional Medicare Tax.
Use the CORRECTED box only for corrections
If you are correcting a Form 8922 already filed with the IRS, complete all entries and enter an "X" in the CORRECTED checkbox. Leave it blank on an original filing.
Review and download the completed PDF
Check the year, the box checked, both EINs and the six totals, then download or print the completed PDF from FillingPDF. Mail it to the address that matches your location, as described under How to submit.
How to submit 8922
You file Form 8922 with the IRS by mail, using either the U.S. Postal Service addresses or the private delivery service addresses below. Which address applies depends on where your principal business, office or agency is located. The instructions name no online filing channel.
- U.S. Postal Service, Memphis: if you are in Alabama, Alaska, Arizona, Arkansas, Colorado, Florida, Georgia, Hawaii, Kansas, Louisiana, Mississippi, Missouri, Nevada, New Mexico, Oklahoma, Tennessee, Texas, Utah or Washington, mail to Internal Revenue Service, Memphis Service Center, P.O. Box 87 Mail Stop 814 D6, Memphis, TN 38101-0087.
- U.S. Postal Service, Philadelphia: if you are in any other state or the District of Columbia listed in the instructions, or your principal place of business is outside the United States, mail to Internal Revenue Service, IRS SSA CAWR, Philadelphia, PA 19255-0533.
- Private delivery services: these cannot deliver to the addresses above. For the Memphis group, send to Internal Revenue Service, 5333 Getwell Rd Stop 814 D6, Memphis, TN 38118. For the Philadelphia group, send to Internal Revenue Service, Mail Stop 4-G08 151, 2970 Market St, Philadelphia, PA 19104. The current list of designated services is at www.irs.gov/PDS.
Do not send the form to the Social Security Administration. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending Form 8922 to the Social Security Administration; the form is processed solely by the IRS for third-party sick pay reporting.
- Mailing the form to a private delivery service at the P.O. box or IRS SSA CAWR address; private delivery services cannot deliver there and must use the street addresses in the instructions.
- Choosing the mailing address by the wrong location; it depends on where your principal business, office or agency is located, and a business outside the United States files in Philadelphia.
- Using one Form 8922 for several contracts or several employers when separate forms are required, such as an employer with contracts with more than one insurer or agent.
- Entering an "X" in the CORRECTED checkbox on an original filing; mark it only when correcting a Form 8922 already filed with the IRS.
- Filing a correction with only the changed entries; the instructions say to complete all entries on Form 8922 when making a correction.
- Filing after the last day of February without checking whether it falls on a weekend or legal holiday, which moves the due date to the next business day.
- Leaving out Additional Medicare Tax when entering the Medicare tax withheld in Box 6; the instructions say to include it.
Frequently asked questions
What is Form 8922 used for?
Form 8922, Third-Party Sick Pay Recap, is filed with the IRS to reconcile employment tax returns, such as Form 941, with Forms W-2 when third-party sick pay is paid. It reports the sick pay and the federal income, social security and Medicare taxes withheld from it.
Who has to file Form 8922?
Generally the employer, if sick pay is reported on Forms W-2 under the insurer's or agent's name and EIN, or the insurer or agent, if it is reported under the employer's name and EIN. This applies when the employer's share of social security and Medicare tax is reported on the employer's employment tax return.
When is Form 8922 due?
By the last day of February. If that day is a Saturday, Sunday or legal holiday, the due date is the next business day. A previously filed form with an error must be corrected as soon as possible.
Where do I mail Form 8922?
It depends on where your principal business, office or agency is located. Memphis Service Center, P.O. Box 87 Mail Stop 814 D6, Memphis, TN 38101-0087 serves one group of states; IRS SSA CAWR, Philadelphia, PA 19255-0533 serves the rest and filers outside the United States.
Do I send Form 8922 to the Social Security Administration?
No. The IRS instructions say not to send this form to the Social Security Administration, because it is processed solely by the IRS for third-party sick pay reporting.
How do I correct a Form 8922 I already filed?
Complete all entries on a new Form 8922 and enter an "X" in the CORRECTED checkbox. Use that box only when correcting a form previously filed with the IRS, and make the correction as soon as possible after you find the error.
Do I need a separate Form 8922 for each insurer or employer?
Often yes. An employer with contracts with more than one insurer or agent files a separate form for each contract. An insurer or agent that names employers and has more than one must file separately for each, or use one form for the employers it does not name.
Can I fill out Form 8922 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you mail it through the channels described by the IRS.
How long do I keep records for Form 8922?
The instructions say to keep all employment tax records for at least 4 years and to have them available for IRS review.
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