# Form 8919

URL: https://pdf.net/pdf-forms/tax-forms/8919-form
Category: Tax Forms
Attributes: Trusted by businesses, Official [STATE] form

Complete our fillable Form 8919 with the required details. Then, download the tax form to your device and file it with the Internal Revenue Service (IRS).

Form 8919 calculates the employee’s share of uncollected Social Security and Medicare taxes that the employer should have withheld.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/5a6b73034df71e52dd67b3127b24004c61496611.pdf)

## How to Fill Out Form 8919

Step 1: Open the fillable Form 8919

Step 2: List all the firms that meet the criteria and add reason codes for filing the form

Step 3: Enter company identification numbers and wages received, according to the Form 8919 instructions.

Step 4: Calculate your taxes

Step 5: Review the information and calculations

Step 6: Attach the form to a federal income tax return and submit it to the IRS

## Facts

### What Is Form 8919?

Form 8919 is used by employees to calculate and withhold Social Security and Medicare taxes from their wages when the employer doesn’t do so. This usually happens when the employer mistakenly or purposefully classifies the employee as an independent contractor, even when this doesn’t actually apply.

### Who Is Required to File Form 8919?

You must file Form 8919 if you worked as an employee but were misclassified as an independent contractor. This occurs when employers fail to withhold Social Security and Medicare taxes. Filing reports uncollected FICA taxes, ensuring proper employee tax contributions, and correcting misclassification for IRS records.

### When is Form 8919 Due?

Form 8919 is due on the same day as your federal income tax return, which is 15th April each year. If this date falls on a weekend or a national holiday, the deadline is pushed until the next working day.

### What Are the Penalties for Not Submitting Form 8919?

Failure to submit Form 8919 is likely to lead to an incorrect calculation of taxes, which comes with a penalty of 0.5% of the unpaid taxes charged each month until they are paid. Furthermore, interest accrues with every month of unpaid taxes, further increasing the financial burden.

Also, employers may be penalized for misclassifying their employees, especially if it’s determined that they’ve done this to avoid employment taxes.

### Where Do I File Form 8919?

You should file Form 8919 with the IRS, attached to your federal income tax return. You can do so electronically or by sending a package to an appropriate address listed on the IRS website.

## Related forms

- [ Form SS-5](https://pdf.net/pdf-forms/legal-forms/ss-5-form)
- [W2 Form](https://pdf.net/pdf-forms/tax-forms/w2-form)
- [Form 1099](https://pdf.net/pdf-forms/tax-forms/1099-form)
- [Schedule SE (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-se-form-1040)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)