Form 8919: How and When to File 

Form 8919: How and When to File 

If your employer misclassified you as an independent contractor instead of an employee, your Social Security and Medicare taxes could go uncollected. This can lead to serious complications down the road. Fortunately, you can solve this problem using Form 8919. 

When to Use Form 8919 

Form 8919 is designed for employees who have been misclassified as independent contractors. If your employer issued you a Form 1099-MISC instead of a Form W-2, and you believe you should have been classified as an employee, you would use Form 8919 to report the uncollected Social Security and Medicare taxes. This is crucial for receiving your future benefits. 

Before filing Form 8919, make sure the following apply: 

  • You must have a reasonable basis to believe you were an employee. This can include having performed similar work as an employee in the past, industry standards, or an IRS determination. 
  • You should try to get the correct classification from your employer. If the employer refuses to fix the issue, you can proceed with filing Form 8919. 

How to Complete Form 8919 

  • Lines 1 through 5: Fill out a separate line for each employer who misclassified you as an independent contractor during the tax year. If you have more than five employers, attach another Form 8919 and continue filling out lines 1 through 5 as needed. Ensure that you do not complete lines 6 through 13 on more than one form. 
  • Line 6: Combine the amounts in column (f) for lines 1 through 5 (including additional forms if necessary). Enter the total wages on line 6. You will also need to include this number on your Form 1040 or 1040-SR (line 1), or Form 1040-NR (line 1a). If you need to complete Form 8959, enter the total from line 6 of Form 8919 on line 3 of Form 8959 as well. 
  • Line 7: The maximum amount subject to Social Security tax ($168,600 for 2024) is pre-entered on this line. 
  • Line 8: Enter your total Social Security wages and tips, unreported tips, and railroad retirement compensation here. 
  • Lines 9 through 13: Follow the instructions provided on the form for the calculations: 
  • Line 9: Enter the smaller of line 7 or line 8. 
  • Line 10: Subtract line 9 from line 7. 
  • Line 11: Multiply the amount on line 10 by 0.062 (Social Security tax rate). 
  • Line 12: Multiply the amount on line 6 by 0.0145 (Medicare tax rate). 
  • Line 13: Add lines 11 and 12. This is the total amount of Social Security and Medicare tax due. 

Once you have completed Form 8919, attach it to your tax return and file both together. 

Get Help Filing Form 8919 Today! 

If you need help filing Form 8919, we can help. At Greenback Expat Tax Services, we give Americans around the world the support they need to file their taxes accurately and on time. Our team of CPAs and IRS Enrolled Agents are here to answer all your questions! 

Contact us, and one of our customer champions will gladly help. If you need very specific advice on your specific tax situation, you can also click below to get a consultation with one of our expat tax experts.

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