What is form 8919?

Form 8919, also known as the Uncollected Social Security and Medicare Tax on Wages, is a tax form used by employees who were incorrectly classified as independent contractors by their employers. This form is used to report and pay the Social Security and Medicare taxes that should have been withheld from the employee's wages.

If an employer improperly classified an employee as an independent contractor, the employee is responsible for paying both the employee and employer portions of Social Security and Medicare taxes. Form 8919 helps employees calculate and report these taxes to the IRS.

To be eligible to use Form 8919, the employee must have received a Form 1099 from their employer instead of a W-2 and must have tried to have the employer reclassify them as an employee without success.

It is important to carefully follow the instructions on Form 8919 and accurately report the uncollected Social Security and Medicare taxes to avoid penalties or fines from the IRS.