[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302396-105":53,"doc-detail-302396-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","Form 8919","","Form 8919 is used to calculate and report uncollected Social Security and Medicare taxes owed on compensation for services performed for a firm when the worker believes they should be treated as an employee rather than an independent contractor. The form collects firm details and reason codes supported by prior filings or IRS correspondence, and it includes wage and tax computation lines. 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Codes include outcomes such as filing Form SS-8 and receiving an IRS determination, receiving other IRS correspondence, filing SS-8 without a reply, or receiving both Form W-2 and certain 1099 forms for 2025.",{"name":115,"@type":106,"acceptedAnswer":116},"What should I do if I was treated as an independent contractor and want to report that income?",{"text":117,"@type":109},"Do not use Form 8919 for services you performed as an independent contractor. Instead, use Schedule C (Form 1040) to report the income and Schedule SE (Form 1040) to figure the self-employment tax.","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},302396,1790085534,{"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":73,"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},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","| Internal Revenue Service   | Go to www.irs.gov/Form8919 for the latest information.   |  | Sequence No.61   |\n| --- | --- | --- | --- |\n| Name of person who must file this form.If maried,complete a separate Form 8919for each spouse who must file this form.   |  | Social security number   |  |\n|  |  |  |  |\n\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 reasoncodes apply to you,but you believe you should have been treated as an employee,enter reason code G and fileForm 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 the IRS and haven't received a reply.  \nH I received a Form W-2 and a Form 1099-MISC and/or 1099-NEC from this firm for 2025.The amount on Form  \n1099-MISC and/or 1099-NEC should have been included as wages on Form W-2.(Don't file Form SS-8 if you  \nselect reason code H.)  \n\n| (a)Name of firm   | (b)Firm's federal  \u003Cbr>identification  \u003Cbr>number  \u003Cbr>(see instructions)   | (c)Enter  \u003Cbr>reason code  \u003Cbr>from above.   | (d)Date of IRS  \u003Cbr>determination or  \u003Cbr>correspondence  \u003Cbr>(MM/DD/YYYY)  \u003Cbr>(see instructions)   |  |  | (e)Check  \u003Cbr>if Form  \u003Cbr>1099-MISC  \u003Cbr>and/or  \u003Cbr>1099-NEC  \u003Cbr>was received.   |  | (f)Total wages  \u003Cbr>received with  \u003Cbr>no social security  \u003Cbr>or Medicare tax  \u003Cbr>withholding and not  \u003Cbr>reported on Fom W-2   |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| 1   |  |  |  |  |  |  |  |  |\n| 2   |  |  |  |  |  |  |  |  |\n| 3   |  |  |  |  |  |  |  |  |\n| 4   |  |  |  |  |  |  |  |  |\n| 5   |  |  |  |  |  |  |  |  |\n| 6 Total wages.Combine lines 1 through 5 in column ().Enter here and on For  \u003Cbr>1040-NR,line 1g ....  \u003Cbr>7 Maximum amount of wages subject to social security tax .  \u003Cbr>8 Total social security wages and social security tips (total of boxes 3 and 7 on  \u003Cbr>Form(s)W-2),railroad retirement (RRTA)compensation (subject to the 6.2%  \u003Cbr>rate),and unreported tips subject to social security tax from Form 4137,line  \u003Cbr>10.See instructions ..............  \u003Cbr>·  ··.  \u003Cbr>9 Subtract line 8 from line 7.If line 8 is more than line 7,enter-0-here and on line   \u003Cbr>10 Wages subject to social security tax.Enter the smaller of line 6 or line 9 ...  \u003Cbr>11 Multiply line 10 by 0.062 (social security tax rate)...·····   .·  \u003Cbr>12 Multiply line 6 by 0.0145(Medicare tax rate)............  \u003Cbr>13 Add lines 11 and 12.Enter here.Include as tax on your annual tax return (Schedule  \u003Cbr>or Form 1040-SS,Part I,line 6c).See the instructions there.  .  .  ..   |  |  |  | m 10  \u003Cbr>7   | 40,1040-SR,or  \u003Cbr>$176,100   |  | 6   |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  | 8   |  |  |  |  |\n|  |  |  |  | 0  \u003Cbr>.  \u003Cbr>.  \u003Cbr>....  \u003Cbr> 2(Form 1040),line 6,   |  |  | 9   |  |\n|  |  |  |  |  |  |  | 10  \u003Cbr>11  \u003Cbr>12  \u003Cbr>13   |  |\n\nFom 8919(2025)Created 10/22/25  \nFor Paperwork Reduction Act Notice,see your tax return instructions.  \nCat.No.37730B  \n# Future Developments\n\nFor the latest information about developments related to Form8919 and its instructions,such as legislation enacted after theywere published,go to www.irs.gov/Form8919.  \n# What's New\n\nIncrease in wage amount subject to social security tax.Online 7,the maximum amount of wages subject to social securitytax has increased from $168,600 to $176,100 for 2025.  \n# General Instructions\n\nPurpose of form.Use Form 8919 to figure and report yourshare of the uncollected social","cbCaijiJx4rLUy7z","https://ap.wps.com/l/cbCaijiJx4rLUy7z","pdf",93185,"English","# Who must file\n## Reason codes\n## General instructions\n### Purpose of form\n### Who is a firm\n### Forms SS-8, W-2, 1099-MISC/1099-NEC usage\n### Things not to use this form for\n# What's New","[{\"question\":\"When must I file Form 8919?\",\"answer\":\"File Form 8919 if you performed services for a firm, believe your pay wasn’t for independent contractor services, and the firm didn’t withhold your share of Social Security and Medicare taxes, and one of the listed reason codes applies.\"},{\"question\":\"What are the reason codes used for on Form 8919?\",\"answer\":\"For each firm, you enter the applicable reason code in column (c). Codes include outcomes such as filing Form SS-8 and receiving an IRS determination, receiving other IRS correspondence, filing SS-8 without a reply, or receiving both Form W-2 and certain 1099 forms for 2025.\"},{\"question\":\"What should I do if I was treated as an independent contractor and want to report that income?\",\"answer\":\"Do not use Form 8919 for services you performed as an independent contractor. Instead, use Schedule C (Form 1040) to report the income and Schedule SE (Form 1040) to figure the self-employment tax.\"}]","Form 8919 | PDF",1789792506]