[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303919-105":53,"doc-detail-303919-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-8919-draft-tax-form","Form 8919 - Draft Tax Form","","Uncollected Social Security and Medicare Tax on Wages draft for filing with Form 1040, 1040-SR, 1040-NR, or 1040-SS. Explains who must file and the eligibility criteria regarding services performed, independent contractor pay beliefs, lack of withholding by the firm, and applicable reason codes. Provides a firm-by-firm section to enter reason codes, IRS determinations or correspondence dates, and whether 1099-MISC or 1099-NEC was received, plus worksheets for computing wages and tax amounts.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-8919-draft-tax-form/303919/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-8919-draft-tax-form/303919.png","ImageObject",442,249,{"name":88,"@type":89},"Taylor Morgan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must file Form 8919?","Question",{"text":108,"@type":109},"You must file if you performed services for a firm, believe your pay wasn’t for services as an independent contractor, and the firm didn’t withhold your share of Social Security and Medicare taxes, with at least one listed reason code applying.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are reason codes and how are they used?",{"text":113,"@type":109},"Reason codes determine why you are required to file. For each firm listed, enter the applicable reason code in column (c); if none applies but you believe you should have been treated as an employee, enter reason code G and file Form SS-8 by the date you file your tax return.",{"name":115,"@type":106,"acceptedAnswer":116},"What wage and tax calculations does the form include?",{"text":117,"@type":109},"The form combines totals from lines 1 through 5 for total wages, then uses the provided amounts and tax rates (including 0.062 for social security and 0.0145 for Medicare) to compute wages subject to tax and the final totals to report on related schedules or parts.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303919,1790728915,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1099523885336,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDRAFT — DO NOT FILE  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \nDepartment of the Treasury Internal Revenue Service  \nUncollected Social Security and Medicare Tax on Wages  \nAttach to Form 1040, 1040-SR, 1040-NR, or 1040-SS. [Go to](Go to www.irs.gov/Form8919 for)[ www.irs.gov/Form8919](Go to www.irs.gov/Form8919 for)[ for](Go to www.irs.gov/Form8919 for) the latest information.  \nName of person who must file this form. If married, complete a separate Form 8919 for each spouse who must file this form.  \nOMB No. 1545-0074  \n2026  \nASacqumnceentNo. 61 Social security number  \nForm 8919  \nWho must file. You must file Form 8919 if all of the following apply.  \n• You performed services for a firm.  \n• You believe your pay from the firm wasn’t for services as an independent contractor.  \n• The firm didn’t withhold your share of social security and Medicare taxes from your pay.  \n• One of the reasons listed below under Reason codes applies to you.  \nReason 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.  \nA I filed Form SS-8 and received a determination letter stating that I am an employee of this firm.  \nC I received other correspondence from the IRS stating that I am an employee.  \nG I filed Form SS-8 with ","cbCaibtoyrtoRGBr","https://ap.wps.com/l/cbCaibtoyrtoRGBr","pdf",208243,"English","# Who must file\n## Reason codes\n## Firm information table\n## Wage and tax computation lines","[{\"question\":\"Who must file Form 8919?\",\"answer\":\"You must file if you performed services for a firm, believe your pay wasn’t for services as an independent contractor, and the firm didn’t withhold your share of Social Security and Medicare taxes, with at least one listed reason code applying.\"},{\"question\":\"What are reason codes and how are they used?\",\"answer\":\"Reason codes determine why you are required to file. For each firm listed, enter the applicable reason code in column (c); if none applies but you believe you should have been treated as an employee, enter reason code G and file Form SS-8 by the date you file your tax return.\"},{\"question\":\"What wage and tax calculations does the form include?\",\"answer\":\"The form combines totals from lines 1 through 5 for total wages, then uses the provided amounts and tax rates (including 0.062 for social security and 0.0145 for Medicare) to compute wages subject to tax and the final totals to report on related schedules or parts.\"}]","Form 8919 - Draft Tax Form | PDF",1789808350]