Form 8919, Uncollected Social Security and Medicare Tax on Wages Instructions

Enter the legal name of the firm that paid you for services (this is the fifth firm listed).

Enter the firm's federal employer identification number (EIN) for this fifth firm.

Enter the applicable reason code (for example A, C, G, or H) that explains why you believe you should have been treated as an employee of this fifth firm.

Enter the date the IRS sent the determination or other correspondence related to this fifth firm. Fill only if 'Fifth Firm — Reason code' is 'A' or 'C' (any).

Check this box if, for the firm listed on line 5, you received a Form 1099‑MISC and/or Form 1099‑NEC.

Enter the total wages you received from this fifth firm that had no social security or Medicare tax withheld and were not reported on Form W-2.

Enter the full name of the person who must file this Form 8919 (first name, middle initial if used, and last name).

Enter the filer’s nine-digit Social Security number exactly as assigned (include leading zeros if any).

Enter the legal name of the first firm that paid you for which you are reporting uncollected Social Security and Medicare tax.

Enter the first firm’s federal employer identification number (EIN) exactly as issued by the IRS.

Enter the applicable reason code (A, C, G, or H) that best explains why the firm did not withhold Social Security and Medicare tax.

Enter the date the IRS sent the determination or any correspondence related to this firm. Fill only if 'First firm — Reason code' is 'A' or 'C' (any).

Check this box when the first firm you listed (row 1) issued you a Form 1099-MISC and/or Form 1099-NEC for the tax year.

Enter the total amount of wages you received from the first firm on which no Social Security or Medicare tax was withheld.

Enter the full legal name of the firm that paid you for the services listed on row 4 exactly as it appears on their records or tax documents.

Enter the firm's nine-digit federal employer identification number (EIN) as shown on tax documents, including any leading zeros and without dashes.

Enter the single-letter reason code (for example A, C, G, or H) that applies to why you are filing for this firm on row 4.

Enter the date of the IRS determination letter or other IRS correspondence related to this firm's classification for row 4. Fill only if '4th Firm — Reason code' is 'A' or 'C' (any).

Check this box if you received a Form 1099‑MISC and/or Form 1099‑NEC from the fourth firm listed (i.e., for the firm on row 4).

Enter the total wages you received from this firm that had no Social Security or Medicare tax withheld and were not reported on a Form W-2 for row 4.

Enter the full name of the second firm for which you performed services.

Enter the federal employer identification number assigned to the second firm.

Enter the applicable reason code (for example A, C, G, or H) that explains why you are filing for the second firm.

Enter the date of the IRS determination or correspondence related to the second firm. Fill only if 'Second Reason Code' is 'A' or 'C' (any).

Check this box if, for the second firm listed on the form, you received a Form 1099-MISC and/or Form 1099-NEC for the tax year.

Enter the total wages received from the second firm for which no Social Security or Medicare tax was withheld and that were not reported on Form W-2.

Enter the result of subtracting line 8 from line 7; if line 8 is greater than line 7, enter 0. Fill only if 'topmostSubform[0].Page1[0].f1_29[0', 'Line 8 — Total social security wages' 35 is less than or equal to 34 (all).

Enter the full name of the third firm that paid you for services during the tax year.

Enter the firm's federal employer identification number (EIN) as shown on the firm's tax documents.

Enter the applicable reason code (A, C, G, or H) that explains why you are filing Form 8919 for this firm.

Enter the date of the IRS determination or correspondence related to this firm's worker classification. Fill only if 'Third firm — Reason code' is 'A' or 'C' (any).

Check this box if, for the third firm listed on line 3, you received a Form 1099‑MISC and/or Form 1099‑NEC from that firm.

Enter the total wages you received from this firm that had no Social Security or Medicare tax withheld and were not reported on a Form W-2.

Enter the total social security wages and social security tips (total of boxes 3 and 7 on Form(s) W-2), plus railroad retirement (RRTA) compensation subject to the 6.2% rate and any unreported tips subject to social security tax.

Enter the combined total of wages from lines 1 through 5 in column (f); this is the Line 6 total wages amount to report here and on your Form 1040, 1040-SR, or 1040-NR (line 1g). Fill only if 'First firm — Total wages with no Social Security or Medicare tax withheld', 'Second Total Wages Not Subject to SS/Medicare', 'Third firm — Total wages not reported on Form W-2', '4th Firm — Total wages not subject to Social Security/Medicare tax', 'Fifth Firm — Total wages not reported on Form W-2' is filled (any).

Enter the dollar amount of wages subject to social security tax (the smaller of line 6 or line 9) as reported on this form. Fill only if 'Total wages — Line 6', 'Line 9 — Subtract line 8 from line 7' is the smaller of 33 and 36 (all).