Form 8919: Social Security and Medicare Tax When You Were Treated as a Contractor
Published November 5, 2026
Some workers are employees in fact, but their employer paid them as independent contractors. The employer did not withhold Social Security and Medicare tax from their pay. Form 8919, Uncollected Social Security and Medicare Tax on Wages, lets you figure and report your share of that tax. IRS: About Form 8919
Who must file
The IRS says you must file Form 8919 if all four of these are true:
- You performed services for a firm.
- You believe your pay was not for services as an independent contractor.
- The firm did not withhold your share of Social Security and Medicare tax.
- One of the reason codes on the form applies to you.
The reason codes cover a few cases. Code A means you filed Form SS-8 and received a letter that says you are an employee. Code C means the IRS sent other correspondence that says you are an employee. Code G means you filed Form SS-8 and have not received a reply. Code H means you received both a Form W-2 and a Form 1099-NEC or 1099-MISC from the same firm for 2025, and the 1099 amount should have been wages. IRS: Form 8919 (2025)
What the form asks for
Each firm gets its own line. For each firm you enter the name, the firm's federal identification number, the reason code, and the total wages that had no Social Security or Medicare tax withheld. If you worked for more than five firms, you attach more forms. IRS: Form 8919 (2025)
How the tax is figured
The form uses two rates. Social security tax is 6.2% of wages, up to the 2025 limit of $176,100. Medicare tax is 1.45% of all the wages, with no limit. The two amounts are added on line 13. You report that total as a tax on your return, on Schedule 2 (Form 1040). If you must also file Form 8959, enter the line 6 wage amount on its line 3. IRS: Form 8919 (2025)
Why filing matters for your record
The IRS says that when you file Form 8919, your social security earnings are credited to your Social Security record. Those credits are used to figure your future benefits. IRS: Form 8919 (2025)
Where the wage figures come from
Line 8 needs the Social Security wages and tips already taxed. Use boxes 3 and 7 of your Forms W-2, plus unreported tips from Form 4137, line 10. This keeps the wage base from being counted twice. Line 9 shows the room left under the 2025 limit. IRS: Form 8919 (2025)
Do not use Form 8919 for these cases
- Work you did as a true independent contractor. Report that income on Schedule C, and figure the tax on Schedule SE. See self-employment tax basics.
- Tips you did not report to an employer. Use Form 4137 for those.
If you are not sure of your status
If none of the codes fits, but you believe you should have been treated as an employee, the form says to use code G. You file Form SS-8 separately, on or before the date you file your return. Do not attach Form SS-8 to your return. The IRS warns that code G does not mean the IRS will agree with your status. If it does not, you may owe the extra tax, penalties, and interest. IRS: Form 8919 (2025)
Steps to follow
- Confirm the firm paid you without withholding Social Security and Medicare tax.
- Choose the reason code that fits your facts, or code G if you want the IRS to decide.
- Enter each firm's name, federal identification number, and total wages on Form 8919.
- Carry the line 13 total to Schedule 2 (Form 1040) with your return.
General information, not advice for your situation.
Sources: Sources: IRS, About Form 8919, Uncollected Social Security and Medicare Tax on Wages (https://www.irs.gov/forms-pubs/about-form-8919); IRS, Form 8919 (2025) with instructions (https://www.irs.gov/pub/irs-pdf/f8919.pdf) This is general information, not advice about your specific return.
