LINE 1g Wages from Form 8919 Uncollected Social Security and Medicare Tax on Wages, line 6

Purpose of Form 8919 Uncollected Social Security and Medicare Tax on Wages

Use Form 8919 to figure and report your share of the 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. By filing this form, your social security earnings will be credited to your social security record. See www.irs.gov/ICorEE for more information.

Do Not Use This Form:

• For services you performed as an independent contractor. Instead, use Schedule C (Form 1040), Profit or Loss From Business, to report the income. And use Schedule SE (Form 1040), Self-Employment Tax, to figure the tax on net earnings from self-employment.
• To figure the social security and Medicare tax owed on tips you did not report to your employer, including any allocated tips shown on your Form(s) W-2 that you must report as income. Instead, use Form 4137, Social Security and Medicare Tax on Unreported Tip Income.




Firm

For purposes of this form, the term “firm” means any individual, business enterprise, company, nonprofit organization, state, or other entity for which you performed services. This firm may or may not have paid you directly for these services.

Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

File Form SS-8 if you want the IRS to determine whether you are an independent contractor or an employee. See the form instructions for information on completing the form. Also see www.irs.gov/CompleteSS8. If you select reason code G, you must file Form SS-8 on or before the date you file Form 8919. Don’t attach Form SS-8 to your tax return. Form SS-8 must be filed separately.

CAUTION:  The IRS doesn’t issue a determination letter for cases involving state or local government workers who may be performing services under an agreement entered into pursuant to Section 218 of the Social Security Act, unless the worker or firm provides a written determination issued by the Social Security Administration on whether the position is covered by a Section 218 agreement. The state or local government worker should contact the State Social Security Administrator for assistance.

Form 8959, Additional Medicare Tax

A 0.9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. Use Form 8959 to figure this tax. See www.irs.gov/ADMTfaqs for more information.

Created 5/30/2025 by administrator.
Last reviewed or updated 6:32 PM 8/31/2026 by administrator.