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  • Form 8919

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You performed services for a firm. The firm did not withhold your share of social security and Medicare taxes from your pay. Your pay from the firm was not for services as an independent contractor. One or more of the reasons listed below under Reason codes apply to you. Reason codes: For each firm listed below, enter in column (c) the applicable reason code(s) for filing this form. If none of the reason codes apply to you, but you believe you should have been treated as an empl.

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When filing a tax return, the worker uses Form 8919 to calculate and report the employee's share of uncollected Social Security and Medicare taxes due on their compensation. The result: Workers can file and treat their income as wages and pay only their half of the Social Security and Medicare taxes.

Foreign students and educational professionals in the U.S. on a temporary basis don't have to pay Social Security taxes. Nonresidents working in the U.S. for a foreign government are exempt from paying Social Security taxes on their salaries. Their families and domestic workers can also qualify for the exemption.

Your employment status has a significant impact on the employment tax you pay and on the amount that an employer pays on your behalf. When an employee is misclassified as an independent contractor, discrepancies arise with Social Security and Medicare taxes. That's usually where Form 8919 comes in.

A. Any uncollected Social Security tax or Railroad Retirement Tax Act (RRTA) tax on tips. ... B. Any uncollected Medicare tax on tips. ... C. If you had group term life insurance through your workplace, the premiums for any value over $50,000 become taxable income to you and are included here. ... D. ... E. ... F. ... G. ... H.

The employer includes these tips as income for purposes of calculating and collecting taxes. For those whose income is derived largely from tips, there may be times when the employee's income from hourly wages is less than the amount that needs to be deducted for taxes. This can result in uncollected Medicare taxes.

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.

A - Uncollected social security or RRTA tax on tips. You'll have an amount here if you had tips and your employer didn't withhold social security tax on the tips. ... You'll have an amount here if you had tips and your employer didn't withhold medicare tax on the tips.

If an employer could not collect all the Social Security tax, Medicare tax, or Railroad Retirement tax on either tips or the taxable cost of group term life insurance, the uncollected taxes will be shown in Box 12 of Form W-2 with codes A, B, M, or N as follows: Code A - Uncollected Social Security or RRTA tax on tips.

Box 12 codes A: Uncollected social security or RRTA tax on tips reported to your employer. AA: Designated Roth contributions under a section 401(k) plan. B: Uncollected Medicare tax on tips reported to your employer (but not Additional Medicare Tax) BB: Designated Roth contributions under a section 403(b) plan.

Upper-case (capital) letters in Box 12 stand for different things: A and B: Uncollected social security and Medicare tax on tips. This. amount represents the social security and Medicare tax on the tips you reported to your employer.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form 8919
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