Form 8919 Uncollected Social Security and

Medicare Tax on Wages

2021
Department of the Treasury
▶ Go to www.irs.gov/Form8919 for the latest information. Attachment
Internal Revenue Service ▶ Attach to your tax return. Sequence No. 61
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 and/or 1099-NEC from this firm for 2021. The amount on Form
1099-MISC and/or 1099-NEC should have been included as wages on Form W-2. (Don’t file Form SS-8 if you
select reason code H.)
(e) Check (f) Total wages
(d) Date of IRS
(b) Firm’s federal if Form received with
(c) Enter determination or
identification 1099-MISC no social security
(a) Name of firm reason code correspondence
number and/or or Medicare tax
from above. (MM/DD/YYYY)
(see instructions) 1099-NEC withholding and not
(see instructions)
was received. reported on Form W-2

5
6 Total wages. Combine lines 1 through 5 in column (f). Enter here and include on Form 1040 or 1040-SR,
line 1; or Form 1040-NR, line 1a . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Maximum amount of wages subject to social security tax . . . . . . . 7 142,800
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 0.062 (social security tax rate) . . . . . . . . . . . . . . . . . . 11
12 Multiply line 6 by 0.0145 (Medicare tax rate) . . . . . . . . . . . . . . . . . . . 12
13 Add lines 11 and 12. Enter here. Include as tax on your annual tax return (Schedule 2 (Form 1040), line 6;
Form 1040-PR, Part I, line 6; or Form 1040-SS, Part I, line 6). See the instructions there . . . . . ▶ 13
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37730B Form 8919 (2021)
Form 8919 (2021) Page 2

Future Developments Column (a). Enter the name of the firm for which you
worked. If you received a Form 1099-MISC and/or 1099-NEC
For the latest information about developments related to Form from the firm, enter the firm’s name exactly as it is entered on
8919 and its instructions, such as legislation enacted after they Form 1099-MISC and/or 1099-NEC.
were published, go to www.irs.gov/Form8919.
Column (b). The federal identification number for a firm
What’s New can be an employer identification number (EIN) or a social
security number (SSN) (if the firm is an individual). An EIN is
Increase in wage amount subject to social security tax. On a nine-digit number assigned by the IRS to a business. Enter
line 7, the maximum amount of wages subject to social security an EIN like this: XX-XXXXXXX. Enter an SSN like this: XXX-XX-
tax has increased from $137,700 to $142,800 for 2021. XXXX. If you received a Form 1099-MISC and/or 1099-NEC
from the firm, enter the firm’s federal identification number that
General Instructions is entered on Form 1099-MISC and/or 1099-NEC. If you don’t
Purpose of form. Use Form 8919 to figure and report your know the firm’s federal identification number, you can use Form
share of the uncollected social security and Medicare taxes W-9, Request for Taxpayer Identification Number and
due on your compensation if you were an employee but were Certification, to request it from the firm. If you are unable to
treated as an independent contractor by your employer. By obtain the number, enter “unknown.”
filing this form, your social security earnings will be credited to Column (c). Enter the reason code for why you are filing this
your social security record. See https://www.irs.gov/businesses/ form. Enter only one reason code on each line. If none of the
small-businesses-self-employed/independent-contractor-self- reason codes apply to you, but you believe you should have
employed-or-employee for more information. been treated as an employee, enter reason code G, and file
Form SS-8 on or before the date you file your tax return.
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!
CAUTION
Don’t use this form:
• For services you performed as an independent
contractor. Instead, use Schedule C (Form 1040),
Don’t attach Form SS-8 to your tax return. Form SS-8 must
be filed separately.
Enter reason code C if you were designated as a “section 530
Profit or Loss From Business, to report the income. And use employee” by the IRS. You are a section 530 employee, for
Schedule SE (Form 1040), Self-Employment Tax, to figure the these purposes, if you were determined to be an employee by
tax on net earnings from self-employment. the IRS prior to January 1, 1997, but your employer was granted
• To figure the social security and Medicare tax owed on tips relief from payment of employment taxes under section 530 of
you didn’t report to your employer, including any allocated tips the Revenue Act of 1978.
shown on your Form(s) W-2 that you must report as income. Enter reason code H if you received both a Form W-2 and a
Instead, use Form 4137, Social Security and Medicare Tax on Form 1099-MISC and/or 1099-NEC from the firm and the
Unreported Tip Income. amount on the Form 1099-MISC and/or 1099-NEC should have
Firm. For purposes of this form, the term “firm” means any been included as wages on Form W-2 as an amount you
individual, business enterprise, company, nonprofit received for services you provided as an employee. If reason
organization, state, or other entity for which you performed code H applies to your situation, don’t file Form SS-8.
services. This firm may or may not have paid you directly for Examples of amounts that are sometimes erroneously included
these services. on Form 1099-MISC and/or 1099-NEC that should be reported
Form SS-8, Determination of Worker Status for Purposes of as wages on Form W-2 include employee bonuses, awards,
Federal Employment Taxes and Income Tax Withholding. travel expense reimbursements not paid under an accountable
File Form SS-8 if you want the IRS to determine whether you are plan, scholarships, and signing bonuses. Generally, amounts
an independent contractor or an employee. See the form paid by an employer to an employee aren’t reported on Form
instructions for information on completing the form. If you 1099-MISC and/or 1099-NEC. Form 1099-MISC and/or
select reason code G, you must file Form SS-8 on or before 1099-NEC is used for reporting nonemployee compensation,
the date you file Form 8919. Don’t attach Form SS-8 to your rents, royalties, and certain other payments.
tax return. Form SS-8 must be filed separately. If you enter reason code G, you or the firm that paid
Form 8959, Additional Medicare Tax. A 0.9% Additional
Medicare Tax applies to Medicare wages, Railroad Retirement
Tax Act compensation, and self-employment income over a
▲
! you may be contacted for additional information. Use
of this reason code isn’t a guarantee that the IRS will
CAUTION agree with your worker status determination. If the

threshold amount based on your filing status. Use Form 8959 to IRS doesn’t agree that you are an employee, you may be billed
figure this tax. See https://www.irs.gov/businesses/small- for the additional tax, penalties, and interest resulting from the
businesses-self-employed/questions-and-answers-for-the- change to your worker status.
additional-medicare-tax for more information. Column (d). Complete only if reason code A or C is entered in
column (c).
Specific Instructions Line 6. Also enter this amount on Form 8959, line 3, if you are
Lines 1 through 5. Complete a separate line for each firm. If required to file that form.
you worked as an employee for more than five firms in 2021, Line 8. For railroad retirement (RRTA) compensation, don’t
attach additional Form(s) 8919 with lines 1 through 5 include an amount greater than $142,800, which is the amount
completed. Complete lines 6 through 13 on only one Form subject to the 6.2% rate for 2021.
8919. The line 6 amount on that Form 8919 should be the
combined totals of all lines 1 through 5 of all your Forms 8919.