Form 8919 - Uncollected Social Security and Medicare Tax on Wages - 2010

Sep 19, 2026

Form 8919 (2010) determines and reports a worker’s share of uncollected Social Security and Medicare taxes on wages when the worker performed services as an employee but was treated as an independent contractor by the employer. It explains who must file, the applicable reason codes, and how to list firms, identification numbers, reason codes, receipt dates, and whether Form 1099-MISC was received. The form also provides calculation lines to compute wages subject to Social Security and Medicare tax and where to carry totals on Form 1040 series.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Purpose of form

Who must file and reason codes

Specific instructions and line-by-line calculations

Department of the Treasury Internal Revenue Service Uncollected Social Security and Medicare Tax on Wages ▶ See instructions on back. ▶ Attach to Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or Form 1040-PR. OMB No. 1545-0074 2010 ASacqumnceentNo. 72 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 Form 8919 Who must file. You must file Form 8919 if all of the following apply. • You performed services for a firm. • The firm did not withhold your share of social security and Medicare taxes from your pay. • Your pay from the firm was not for services as an independent contractor. • One or more of the reasons listed below under Reason codes apply to you. Reason codes: For each firm listed below, enter the applicable reason code(s) for filing this form in column (c) . 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. B I was designated as a “section 530 employee” by my employer or by the IRS prior to January 1, 1997. C I received other correspondence from the IRS that states I am an employee. D I was previously treated as an employee by this firm and am performing services in a substantially similar capacity and under substantially similar direction and control. (You must also enter reason code G.) E My co-workers, performing substantially similar services under substantially similar direction and control, are treated as employees. (You must also enter reason code G.) F My co-workers, performing substantially similar services under substantially similar direction and control, filed Form SS-8 for this firm and received a determination that they were employees. (You must also enter reason code G.) G I filed Form SS-8 with the IRS and have not received a reply. | (a) Name of firm | (b) Firm’s
federal
identification
number
(see instructions) | (c) Enter
reason
code(s) from
above | (d) Date IRS
determination or
correspondence
was received
(MM/DD/YYYY)
(see instructions) | (e) Check
if Form
1099-MISC
was received | | (f) Total wages received with no social security or Medicare tax withholding and not reported on Form W-2 | | | --- | --- | --- | --- | --- | --- | --- | --- | | 1 | | | | | | | | | 2 | | | | | | | | | 3 | | | | | | | | | 4 | | | | | | | | | 5 | | | | | | | | | 6 Total wages. Combine lines 1 through 5 in column (f) . Enter here and include on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3 . . . . . . . . . . . . .
7 Maximum amount of wages subject to social security tax . . . 7 106,800 00
8 Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) or railroad retirement (tier 1) compensation, and unreported tips subject to social security tax from Form 4137,
line 10 . . . . . . . . . . . . . . . . . . . . 8

9 Subtract line 8 from line 7. If line 8 is more than line 7, enter-0-here and on line 10 . . . .
10 Wages subject to social security tax. Enter the smaller of line 6 or line 9 . . . . . . . .
11 Multiply line 10 by .062 (social security tax rate) . . . . . . . . . . . . . . . .
12 Multiply line 6 by .0145 (Medicare tax rate) . . . . . . . . . . . . . . . . . .
13 Add lines 11 and 12. Enter here and on Form 1040, line 57; Form 1040NR, line 55; or
Form 1040NR-EZ, line 16. (Form 1040-SS and Form 1040-PR filers, see instructions) . . . ▶ | | | | | 6 | | | | | | | | | | | | | | | | | | 9 | | | | | | | | | 10 | | | | | | | | | 11 | | | | | | | | | 12 | | | | | | | | | 13 | | | For Paperwork Reduction Act Notice, see your tax return instructio

FAQs

When must a person file Form 8919?

File Form 8919 when you performed services for a firm, the firm did not withhold your share of Social Security and Medicare taxes, your pay was not for independent contractor services, and one or more listed reason codes apply to you.

What are the reason codes used for?

Reason codes identify why you believe you were treated as an employee rather than an independent contractor. Use the applicable code(s) for each firm in the designated column.

How do the form instructions compute Social Security and Medicare tax amounts?

The form provides line-by-line calculations: total wages, wages subject to Social Security tax, Social Security tax using the stated rate, Medicare tax using the stated rate, and then combines them for reporting on the Form 1040 series where indicated.

Sep 19, 2026

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