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Download your fillable IRS Form 8919 in  PDF
IRS Form 8919

In case you work at a certain organization or firm, you should have special employment status. This status is very crucial because it directly influences the employment tax for you and not only you: your employer as well pays that tax on your behalf. But when you are misclassified as an independent contractor, you might get stuck with some issues related to Social Security and Medicare charges. And that is exactly the situation when you will have to pull up an IRS Form 8919.

In short, Form 8919 is used to record the amount of unpaid Social Security and Medicare payments owed to you as compensation if you were an employee, but your employer treated you as an independent contractor. Filling out Form 8919 will permit one to credit all social security income to one’s social security account.

What is the Difference in Employment Status

Some organizations may hire a person as an independent contractor. But the IRS can classify that person as an employee, and it depends on how the job position is structured.

The difference between these two working statuses is that a self-governing contractor normally chooses by themselves how and when to perform their working tasks. Henceforth, if an owner of the organization keeps the ability to control the workload, then the working status is an employee, not a self-governing contractor.

Another strategy to classify a worker is to look at the equipment provided.

A worker who utilizes instruments and facilities held by the employer can be thought of as an employee since the independent contractor normally has their own devices to work with.

When to Use Form 8919

The reasons why one may choose to complete Form 8919 are listed below:

  • If you work for a company that is not an independent contractor as defined by the IRS, and taxes have not been withheld from your salary;
  • If you filed Form SS-8;
  • In case you got a determination from the Internal review Service that confirms your employment status or if you have not yet got a response by tax time.
  • In case you got a W-2 and a 1099-MISC from the same organization in the same tax year. The amount for the 1099-MISC should be included in the W-2 as salary.

Other IRS Forms for Individuals

Sometimes, individual taxpayers miss out on some important details about the IRS forms they need to file. Learn more about other forms that you might need to send to the Internal Revenue Service.


How to Fill Out Form 8919

Sometimes it is really hard to fill out all of the legal forms as the language of the legal documents is indeed complex and sometimes not even understandable. To resolve any problems connected with legal forms completion, you can utilize our new document-building software that will build a form for you. Form 8919 is not an exception. Just follow some simple guidelines below to ensure the best result:

Identify yourself

The first step is to enter the full name of the person who writes out and files this form. In case the person who files the form is married, their spouse must complete a separate application in case they, as well,  need to file the form;

step 1 - identify yourself - filling out irs form 8919

Input Social Security Info

On the right side of the page, make sure to fill out your personal Social Security Number;

step 2 - input social security info - filling out irs form 8919

Complete the table in the next step:

  • In column ‘a’, write out the name of the organization you worked at;
  • In column ‘b,’ fill out the federal identification number of the company (its also called EIN, FTIN, or FEIN);
  • In column ‘c,’ one will have to fill out the Reason Code. All of them were listed above in the application. If none code suits you, but you claim that you should have been thought of as an employee, enter the Reason Code ‘G’ and file Form SS-8 on or before the tax filing date;
  • In column ‘d’, one must incorporate the date of Internal Revenue Service determination or correspondence. make sure to enter the date in a required format;
  • In column ‘e’ mark if the forms 1099-MISC or 1099-NEC, or both of them were received;
  • In column ‘f,’ you must include information such as the total salary received without withholding Social Security or Medicare taxes and not reflected in Form W-2.

step 3 - complete the table in the next step - filling out irs form 8919

Provide additional data

In line 6, combine everything from line 1 to line 5 in column ‘f’ and enter the sum in the spare space;

step 4 - provide additional data - filling out irs form 8919

Define wages

In line 8, one must write out the full social security wages and social security tips (sum of boxes 3 and 7 on W-2), RRTA compensation (subject to the 6.2% rate), and unreported tips subject to social security tax from Form 4137, line 10;

step 5 - define wages - filling out irs form 8919

Do subtraction

In line 9, fill out the spare space. You just have to subtract line 8 from line 7. If line 8 is more than line 7, enter ‘0’ here and on line 10 as well;

Fill out social security tax wages

In line 10, fill out the wage subjected to social security tax. Enter the smallest amount of line 6 or line 9;

Do multiplication

In line 11, you should put the product of multiplication of the sum of line 10 by 0.062 (this is a social security tax rate);

Continue

In line 12, you must put the product of multiplication of the sum of line 6 by 0.0145 (this is a Medicare tax rate);

Complete the form

In line 13, one must add line 11 to line 12 and put the result in the spare space.

step 10 - complete the form - filling out irs form 8919

As you see, it is really easy to mix up something in Form 8919, so make sure to read the instructions provided on the form and read the guidelines provided above.