Form 8919 - Uncollected Social Security and Medicare Tax on Wages

Per IRS Form 8919, you must file this form if all of the following apply.

  • You performed services for a firm.
  • You believe your pay from the firm wasn’t for services as an independent contractor.
  • The firm didn’t withhold your share of social security and Medicare taxes from your pay.
  • One of the reasons listed below under Reason codes applies to you

Reason codes. For each firm listed below, enter in column (c) the applicable reason code for filing this form. 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.

C I received other correspondence from the IRS that states I am an employee.

G I filed Form SS-8 with the IRS and haven’t received a reply.

H I received a Form W-2 and a Form 1099-MISC and/or 1099-NEC from this firm for 2020. The amount on Form1099-MISC and/or 1099-NEC should have been included as wages on Form W-2. (Don’t file Form SS-8 if you select reason code H.)

To complete Form 8919 in the TaxAct program:

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then click Federal.
  2. Click Taxes in the Federal Quick Q&A Topics menu to expand, then click Uncollected social security and Medicare tax on wages for Taxpayer/Spouse (Form 8919).
  3. Click + Add Form 8919 Worksheet to create a new copy of the form or click Edit to review a form already created.
  4. Continue with the interview process to enter all of the appropriate information.