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It sets qualification criteria, explains the difference between employee and independent contractor status, and references Form SS-8 and related determinations. 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If reason code G applies, you must also file Form SS-8 by the date you file your tax return.","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},308487,1791634452,{"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":73,"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},24464137899374,"https://us-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Form 8919  \nDepartment of the Treasury Internal Revenue Service  \nUncollected Social Security and Medicare Tax on Wages  \n© See instructions on back.  \n© Attach to Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or Form 1040-PR.  \nOMB No. 1545-0074  \n2008  \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 all of the following apply.  \nc You performed services for a firm.  \nc The firm did not withhold your share of social security and Medicare taxes from your pay.  \nc Your pay from the firm was not for services as an independent contractor.  \nc One or more of the reasons listed below under Reason codes apply to you.  \nReason codes:  \nA  \nB  \nC  \nD  \nE  \nF  \nG  \nFor 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.  \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. I received other correspondence from the IRS that states I am an employee.  \nI 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.)  \nMy co-workers, performing substantially similar services under substantially similar direction and control, are treated as employees. (You must also enter reason code G.)  \nMy 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.)  \nI filed Form SS-8 with the IRS and have not received a reply.  \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)\u003Cbr>(see instructions) | (e) Check\u003Cbr>if Form\u003Cbr>1099-MISC\u003Cbr>was received |  | (f) Total wages received with no social security or Medicare tax withholding and not reported on Form W-2 |  |\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  |  |  |  |  |  | 6 |  |  |\n|  |  |  |  |  |  |  |  |  |\n| 7 Maximum amount of wages subject to social security tax \u003Cbr>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  |  |  | 7 102,000 00 8 |  |  |  |  |  |\n|  |  |  |  |  |  | 9 |  |  |\n| 9 Subtract line 8 from line 7. If line 8 is more than line 7, enter-0-here and on line 10 \u003Cbr>10 Wages subject to social security tax. Enter the smaller of line 6 or line 9 \u003Cbr>11 Multiply line 10 by .062 (social security tax rate) \u003Cbr>12 Multiply line 6 by .0145 (Medicare tax rate) \u003Cbr>13 Add lines 11 and 12. Enter here and on Form 1040, line 58, Form 1040NR, line 53, or Form 1040NR-EZ, line 16 © |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  | 10 |  |  |\n|  |  |  |  |  |  | 11 |  |  |\n|  |  |  |  |  |  | 12 |  |  |\n|  |  |  |  |  |  | 13 |  |  |\n\nFor Paperwork Reduction Act Notice, see instructions. Cat. No. 37730B Form 8919 (2008)  \nGeneral Instructions  \nPurpose of form. Use Form 8919 to figure and report your share of the un","cbCaihETykMj7xql","https://ap.wps.com/l/cbCaihETykMj7xql","pdf",315965,"English","# Form 8919 - Overview\n## Purpose and attachment requirements\n## Eligibility (who must file)\n## Definitions (firm, section 530 employee)\n# Specific instructions\n## Completing lines 1 through 5\n## Completing lines 6 through 13\n## Column (a) firm name entry","[{\"question\":\"What is Form 8919 used for?\",\"answer\":\"Form 8919 is used to figure and report your share of uncollected Social Security and Medicare taxes due on compensation when you were an employee but treated as an independent contractor.\"},{\"question\":\"When must a person file Form 8919?\",\"answer\":\"File Form 8919 if 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 at least one listed reason code applies.\"},{\"question\":\"How do reason codes work on Form 8919?\",\"answer\":\"Enter the applicable reason code(s) for filing this form in the column for reason codes based on your situation. If reason code G applies, you must also file Form SS-8 by the date you file your tax return.\"}]","Form 8919 - Uncollected Social Security and Medicare Tax on Wages | PDF",1789869197]