Questions & Answers

Where do I enter Uncollected Social Security and Medicare Tax on Wages, not on a W-2, (Form 8919)?

Menu Path: Income > Business Income > Form 1099-NEC / 1099-MISC
Menu Path: Income > Uncommon Income > Other Income

Form 8919 is used to report your share of uncollected Social Security and Medicare taxes due on your compensation if you were an employee but were treated as an independent contractor by your employer. Filing Form 8919 allows your Social Security earnings to be credited to your Social Security record.

Do not file Form 8919 for:

  • Services performed as an independent contractor. Instead, you'd need to enter that as business income.
  • Tax owed on tips you didn't report to your employer. Instead, you'd need to enter that as unreported tip income.
You must file Form 8919 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 following also applies to you:
    • You filed Form SS-8 and received a determination letter stating that you're an employee of the firm.
    • You received other correspondence from the IRS that states you're an employee of the firm.
    • You filed Form SS-8 with the IRS and haven't received a reply.
    • You received a W-2 and a Form 1099-NEC from the firm for 2021. The amount on Form 1099-NEC should've been included as wages on a W-2. (Do not file Form SS-8 if this is the case.)

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