IRS Form 8919 Uncollected Social Security and Medicare Tax on Wages

Form 8919 Instructions

Follow these IRS Form 8919 instructions to correctly inform the tax authorities about the taxes you have to pay as an independent contractor and fix the mistake made by your employer:

1. Read the directions listed on the first page of the form - these were designed to remind taxpayers who is responsible for filing the documentation in question . If the conditions indicated in the form apply to you, you may continue completing the report. Review the codes recorded in the tax form to know how to explain your situation and later use the appropriate code when filling out the table.

2. Provide the names of your employers that have or have not paid you directly for the work you did for them, identify them by their employer identification numbers or social security numbers if you were employed by individuals . Specify the reason for submitting the papers, write down the date you received a letter from the IRS informing you about your employee status or the date when you filed an IRS Form SS-8 with the IRS, clarify whether the IRS sent you an IRS Form 1099-MISC or IRS Form 1099-NEC by checking the box, and enter the total wages you received from every employer you named. It is possible more than five employers have identified you are an independent contractor and there is not enough space on the form to disclose their details - in this situation, you have to add another copy of the Tax Form 8919 to your paperwork.

3. Calculate the total amount of wages - you have to replicate the number on your tax return . State the amount of wages the social security tax applies to and use current tax rates in order to elaborate on the amount of taxes you owe. Make sure you also enter the unreported tips and railroad retirement compensation if these conditions apply to you. You may consult with additional guidelines for taxpayers on the second page of the form to ensure the document is completed without errors.

4. Once the instrument is filled out, attach it to the tax return you are submitting to the IRS . In case you and your spouse file a joint tax return, only a person obliged to prepare this form has to complete the paperwork.