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It applies to employees whose employment status is disputed or determined by the IRS, and it replaces earlier use of Form 4137. The form collects identification data, firm details with reason codes, IRS determination dates, wages without withholding, and calculations for taxable wages and the tax owed.",{"@graph":63,"@context":119},[64,80,102],{"@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-uncollected-social-security-and-medicare-tax-on-wages-2007/308488/",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-uncollected-social-security-and-medicare-tax-on-wages-2007/308488.png","ImageObject",442,249,{"name":88,"@type":89},"Fans","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-23","2026-09-20",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who must file Form 8919 for 2007?","Question",{"text":109,"@type":110},"You must file Form 8919 if you performed services for a firm, the firm did not withhold your share of Social Security and Medicare taxes from your pay, and at least one reason code applies to you.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"When should someone not use Form 8919?",{"text":114,"@type":110},"Do not use Form 8919 if you are self-employed; instead use Schedule C (or Schedule C-EZ) and Schedule SE to report and calculate the tax.",{"name":116,"@type":107,"acceptedAnswer":117},"What information is required for each firm on Form 8919?",{"text":118,"@type":110},"For each firm listed, enter the applicable reason code(s), the date the IRS determination or correspondence was received (MM/DD/YYYY), the firm’s federal identification number, and the check status for whether Form 1099-MISC was received.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},308488,1790253698,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},5909892330395,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","2007 Form 8919  \nUncollected Social Security and Medicare Tax on Wages  \nPurpose: This is the first circulated draft of the 2007 Form 8919, Uncollected Social Security and Medicare Tax on Wages for your review and comments.  \nTPCC Meeting: None, but may be arranged if requested.  \nOther Products: Circulations of draft tax forms, instructions, notices, and  \npublications are posted at: [http://taxforms.web.irs.gov/draft_products.html](http://taxforms.web.irs.gov/draft_products.html)  \n[Comments:](Comments: Please email)[ Please email](Comments: Please email), fax, call, or mail any comments by June 6, 2007.  \nMary Jane Dowling DATE: May 9, 2007  \nTax Law Specialist  \nTax Forms and Publications Division  \nSE:W:CAR:MP:T:I:F  \nRoom 6423-Main Phone: 202-927-9894  \nFax: 202-927-6234  \n[Email:](Email: Mary.J.Dowling@irs.gov)[ ](Email: Mary.J.Dowling@irs.gov)[Mary.J.Dowling@irs.gov](Email: Mary.J.Dowling@irs.gov)  \nNew Form 8919  \nThis is a new form for use by individuals whose employment status is in dispute or who have been determined to be employees by the IRS to figure their share of the social security and Medicare tax on the income that has been determined to be wages. Prior to this, individuals had to alter Form 4137, Social Security and Medicare Tax on Unreported Tip Income, in order to use it to figure the tax. The new form was created at the request of SBSE HQ Specialty Programs/Employment Tax Policy based on the results of an audit of Form 4137 by Treasury Inspector General for Tax Administration (TIGTA) . TIGTA concluded that creating a specific form and instructions for these individuals would decrease their burden and allow them to file electronically.  \nForm 8919  \nDepartment of the Treasury Internal Revenue Service  \nUncollected Social Security and Medicare Tax on Wages  \n© Attach to Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or Form 1040-PR.  \nOMB No. 1545-0074  \n2007  \nAttachment  \nSequence No. 72  \nName 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  \nWho must file. You must file Form 8919 if:  \nc You performed services for a firm,  \nc The firm did not withhold your share of social security and Medicare taxes from your pay, and  \nc One or more of the reasons listed below under Reason codes apply to you.  \nReason codes:  \nA  \nB  \nC  \nD  \nE  \nF  \nG  \nH  \nFor each firm listed below, enter the applicable reason code(s) for filing this form in column (c) .  \nI filed Form SS-8 and received a determination letter stating that I am an employee of this firm.  \nI was designated as a “section 530 employee” by my employer or by the IRS prior to January 1, 1997.  \nI received other correspondence from the IRS that indicates I am an employee.  \nI was previously treated as an employee by this firm.  \nMy co-workers in substantially the same position as I am are treated as employees.  \nMy co-workers filed Form SS-8 for this firm and received a determination that they were employees.  \nI filed Form SS-8 with the IRS and have not received a reply.  \nMy firm has the right to direct and control my work, determines the work to be done, and determines how it is to be done.  \n\n| (a) Name of firm | (b) Firm’s\u003Cbr>federal\u003Cbr>identification\u003Cbr>number\u003Cbr>(see instructions) | (c) Enter\u003Cbr>reason\u003Cbr>code(s) from\u003Cbr>above | (d) Date IRS\u003Cbr>determination or\u003Cbr>correspondence was\u003Cbr>received\u003Cbr>(MM/DD/YYYY) | (e) Check\u003Cbr>if Form\u003Cbr>1099-MISC\u003Cbr>was received |  | (f) Total wages received with no social security or Medicare tax withholding |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| 1 |  |  |  | |  |  |  |\n| 2 |  |  |  | |  |  |  |\n| 3 |  |  |  | |  |  |  |\n| 4 |  |  |  | |  |  |  |\n| 5 |  |  |  | |  |  |  |\n| 6 Total wages. Combine lines 1 through 5 in column (f) . Enter here and include on Form 1040, line\u003Cbr>7, Form 1040NR, line 8, or Form 1040NR-EZ, line 3 \u003Cbr>7 Maximum amount of wages subject to social security tax   7 97,500 00\u003Cbr","cbCaicRG6VOMKnLG","https://ap.wps.com/l/cbCaicRG6VOMKnLG","pdf",410829,"English","# Overview\n## Purpose and who must file\n## Reason codes and firm information\n## Wage and tax calculation lines\n## General instructions and references","[{\"question\":\"Who must file Form 8919 for 2007?\",\"answer\":\"You must file Form 8919 if you performed services for a firm, the firm did not withhold your share of Social Security and Medicare taxes from your pay, and at least one reason code applies to you.\"},{\"question\":\"When should someone not use Form 8919?\",\"answer\":\"Do not use Form 8919 if you are self-employed; instead use Schedule C (or Schedule C-EZ) and Schedule SE to report and calculate the tax.\"},{\"question\":\"What information is required for each firm on Form 8919?\",\"answer\":\"For each firm listed, enter the applicable reason code(s), the date the IRS determination or correspondence was received (MM/DD/YYYY), the firm’s federal identification number, and the check status for whether Form 1099-MISC was received.\"}]","Form 8919 - Uncollected Social Security and Medicare Tax on Wages - 2007 | PDF",1789869199]