Form 8919 - Social Security and Medicare Tax for Independent Contractor Treated as Employee

Sep 19, 2026

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Form 8919 calculates and reports an individual’s share of uncollected Social Security and Medicare taxes due on compensation when the person worked as an employee for tax purposes but was treated by the employer as an independent contractor. Filing credits Social Security earnings to the worker’s record. Instructions cover who should use the form, when to use Schedule C or Schedule SE instead, how to file SS-8 separately, required line completion by firm, and how to enter firm identifiers and reason codes.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

What’s New

General Instructions

Purpose of form

When not to use this form

Firm and related forms

Form SS-8

Form 8959

Specific Instructions

Lines 1 through 5 and lines 6 through 13

Column (a)

Column (b)

Column (c)

Reason codes G, C, and H

Future Developments For the latest information about developments related to Form 8919 and its instructions, such as legislation enacted after they were published, [go to](go to www.irs.gov/Form8919)[ www.irs.gov/Form8919](go to www.irs.gov/Form8919) . What’s New Increase in wage amount subject to social security tax. Online 7, the maximum amount of wages subject to social security tax has increased from $137,700 to $142,800 for 2021. General Instructions Purpose of form. 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. By filing this form, your social security earnings will be credited to your social security record. See [https://www.irs.gov/businesses/](https://www.irs.gov/businesses/)[ ](https://www.irs.gov/businesses/)[small-businesses-self-employed/independent-contractor-self-](small-businesses-self-employed/independent-contractor-self-)[employed-or-employee](employed-or-employee for more information.)[ for more information.](employed-or-employee for more information.) CION 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. And use Schedule SE (Form 1040), Self-Employment Tax, to figure the tax on net earnings from self-employment. • To figure the social security and Medicare tax owed on tips you didn’t report to your employer, including any allocated tips shown on your Form(s) W-2 that you must report as income. Instead, use Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Firm. For purposes of this form, the term “firm” means any individual, business enterprise, company, nonprofit organization, state, or other entity for which you performed services. This firm may or may not have paid you directly for these services. Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. File Form SS-8 if you want the IRS to determine whether you are an independent contractor or an employee. See the form instructions for information on completing the form. If you select reason code G, 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. 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 threshold amount based on your filing status. Use Form 8959 to figure this tax. See [https://www.irs.gov/businesses/small](https://www.irs.gov/businesses/small)businesses-self-employed/questions-and-answers-for-theadditional-medicare-tax for more information. Specific Instructions Lines 1 through 5. Complete a separate line for each firm. If you worked as an employee for more than five firms in 2021, attach additional Form(s) 8919 with lines 1 through 5 completed. Complete lines 6 through 13 on only one Form 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. Column (a). Enter the name of the firm for which you worked. If you received a Form 1099-MISC and/or 1099-NEC from the firm, enter the firm’s name exactly as it is entered on Form 1099-MISC and/or 1099-NEC. Column (b). 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) . An EIN is a nine-digit number assigned by the IRS to a business. Enter an EIN like this: XX-XXXXXXX. Enter an SSN like this: XXX-XXXXXX. If you received a Form 1099-MISC and/or 1099-NEC from the firm, enter the firm’s federal identification number that is entered on Form 1099-MISC and/or 1099-NEC. If you don’t know the firm’s federal identification number, you can

FAQs

What is the purpose of Form 8919?

Form 8919 is used to figure and report your share of uncollected Social Security and Medicare taxes due on compensation when you were treated as an independent contractor but should have been an employee. Filing also credits your Social Security earnings to your record.

When should you not use Form 8919?

Do not use it for services performed as an independent contractor; instead use Schedule C and Schedule SE. Also do not use it for unreported tip income; use Form 4137 for that purpose.

How do you complete the form if you worked for multiple firms?

Complete a separate line for each firm. If you worked as an employee for more than five firms in 2021, attach additional Forms 8919 with lines 1 through 5 completed, then use one form for lines 6 through 13 with the combined totals.

Sep 19, 2026

Upload by Aurora