Form 8919, Uncollected Social Security and Medicare Tax on Wages

Plainly: this page helps most if you complete Form 8919 again, for a new tax year or after a new reply from the IRS, and the same firm or firms are on it. The form says "If married, complete a separate Form 8919 for each spouse who must file this form," so each person has their own copy. The benefit is your name, social security number and the firm rows that stay the same. Reason codes, determination dates and every wage amount belong to the year, so you enter them again. If this is your first and only Form 8919, the benefit is small.

irs.gov says "Use Form 8919 to figure and report your share of the uncollected social security and Medicare taxes due on your compensation if you were an employee but were treated as an independent contractor by your employer." The form adds "By filing this form, your social security earnings will be credited to your social security record." RepeatForm does not decide whether you were an employee.

The form says "You must file Form 8919 if all of the following apply." The four conditions are "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," and "One of the reasons listed below under Reason codes applies to you." Read the form's instructions to see how these apply to you.

For each firm, column (c) asks for a reason code. The form lists A, C, G and H, for example "G I filed Form SS-8 with the IRS and haven't received a reply" and "H I received a Form W-2 and a Form 1099-MISC and/or 1099-NEC from this firm for 2025." Of code G the form says "you must file Form SS-8 on or before the date you file Form 8919. Don't attach Form SS-8 to your tax return. Form SS-8 must be filed separately." It also warns "Use of this reason code isn't a guarantee that the IRS will agree with your worker status determination." RepeatForm does not choose a code for you.

The form says "Don't use this form: For services you performed as an independent contractor. Instead, use Schedule C (Form 1040), Profit or Loss From Business, to report the income." It also says not to use it "To figure the social security and Medicare tax owed on tips you didn't report to your employer," and sends you to Form 4137 for that. RepeatForm has a page for that form: the Form 4137 page, linked below.

The instructions say "Complete a separate line for each firm. If you worked as an employee for more than five firms in 2025, attach additional Form(s) 8919 with lines 1 through 5 completed. Complete lines 6 through 13 on only one Form 8919." For column (b) they say "The federal identification number for a firm can be an employer identification number (EIN) or a social security number (SSN) (if the firm is an individual)."

The form says "Attach to Form 1040, 1040-SR, 1040-NR, or 1040-SS." On line 13 it says to "Include as tax on your annual tax return." RepeatForm gives no advice on how the tax is reported; the instructions on the form and your return explain it.