OMB No. 1545-0074
                                                Uncollected Social Security and  
Form 8919                                             Medicare Tax on Wages
Department of the Treasury                      Attach to Form 1040, 1040-SR, 1040-NR, or 1040-SS.                                          2024
                                                                                                                                            Attachment   
Internal Revenue Service                        Go to www.irs.gov/Form8919 for the latest information.                                      Sequence No. 61
Name of person who must file this form. If married, complete a separate Form 8919 for each spouse who must file this form.   Social security number

Who must file. You must file Form 8919 if all of the following apply.
               • You performed services for a firm.
               • You believe your pay from the firm wasn’t for services as an independent contractor.
               • The firm didn’t withhold your share of social security and Medicare taxes from your pay.
               • One of the reasons listed below under Reason codes applies to you.
Reason codes.  For each firm listed below, enter in column (c) the applicable reason code for filing this form. If none of the reason 
               codes apply to you, but you believe you should have been treated as an employee, enter reason code G and file 
               Form SS-8 on or before the date you file your tax return.

     A         I filed Form SS-8 and received a determination letter stating that I am an employee of this firm.

     C         I received other correspondence from the IRS stating that I am an employee.

     G         I filed Form SS-8 with the IRS and haven’t received a reply.

     H         I received a Form W-2 and a Form 1099-MISC and/or 1099-NEC from this firm for 2024. The amount on Form 
               1099-MISC and/or 1099-NEC should have been included as wages on Form W-2. (Don’t file Form SS-8 if you 
               select reason code H.)
                                                            (b) Firm’s federal                    (d) Date of IRS                (e) Check  (f) Total wages 
                         (a) Name of firm                   identification        (c) Enter     determination or                 if Form           received with 
                                                                number            reason code   correspondence                 1099-MISC    no social security 
                                                            (see instructions)    from above.     (MM/DD/YYYY)                   and/or     or Medicare tax 
                                                                                                (see instructions)               1099-NEC   withholding and not 
                                                                                                                               was received. reported on Form W-2 

 1

 2

 3

 4

 5
 6   Total wages.          Combine lines 1 through 5 in column (f). Enter here and on Form 1040, 1040-SR, or 
     1040-NR, line 1g        .       .    . . . . .   . . . .    . .   .      . . .    . .   .  . .   .    .               . . . .      6
 7   Maximum amount of wages subject to social security tax  .                . . .    . .   .    7                        $168,600
 8   Total social security wages and social security tips (total of boxes 3 and 7 on
     Form(s)  W-2),  railroad  retirement  (RRTA)  compensation  (subject  to  the  6.2%
     rate), and unreported tips subject to social security tax from Form 4137, line
     10. See instructions            .    . . . . .   . . . .    . .   .      . . .    . .   .    8
 9   Subtract line 8 from line 7. If line 8 is more than line 7, enter -0- here and on line 10  .          .               . . . .      9
 10  Wages subject to social security tax. Enter the smaller of line 6 or line 9  .          .  . .   .    .               . . . .   10
 11  Multiply line 10 by 0.062 (social security tax rate)  .     . .   .      . . .    . .   .  . .   .    .               . . . .   11
 12  Multiply line 6 by 0.0145 (Medicare tax rate)        . .    . .   .      . . .    . .   .  . .   .    .               . . . .   12
 13  Add lines 11 and 12. Enter here. Include as tax on your annual tax return (Schedule 2 (Form 1040), line 6, 
     or Form 1040-SS, Part I, line 6). See the instructions there        .    . . .    . .   .  . .   .    .               . . . .   13
For Paperwork Reduction Act Notice, see your tax return instructions.                           Cat. No. 37730B                             Form 8919 (2024)

Form 8919 (2024)                                                                                                               Page 2 

Future Developments                                                 Column (a). Enter the name of the firm for which you 
                                                                    worked. If you received a Form 1099-MISC and/or 1099-NEC 
For the latest information about developments related to Form       from the firm, enter the firm’s name exactly as it is entered on 
8919 and its instructions, such as legislation enacted after they   Form 1099-MISC and/or 1099-NEC.
were published, go to www.irs.gov/Form8919. 
                                                                    Column (b). The federal identification number for a firm 
What’s New                                                          can be an employer identification number (EIN) or a social 
                                                                    security number (SSN) (if the firm is an individual). An EIN is 
Increase in wage amount subject to social security tax. On          a nine-digit number assigned by the IRS to a business. Enter 
line 7, the maximum amount of wages subject to social security      an EIN like this: XX-XXXXXXX. Enter an SSN like this: XXX-XX-
tax has increased from $160,200 to $168,600 for 2024.               XXXX. If you received a Form 1099-MISC and/or 1099-NEC 
                                                                    from the firm, enter the firm’s federal identification number that 
General Instructions                                                is entered on Form 1099-MISC and/or 1099-NEC. If you don’t 
Purpose of form. Use Form 8919 to figure and report your            know the firm’s federal identification number, you can use Form 
share of the uncollected social security and Medicare taxes         W-9, Request for Taxpayer Identification Number and 
due on your compensation if you were an employee but were           Certification, to request it from the firm. If you are unable to 
treated as an independent contractor by your employer. By           obtain the number, enter “unknown.”
filing this form, your social security earnings will be credited to Column (c). Enter the reason code for why you are filing this 
your social security record. See www.irs.gov/ICorEE for more        form. Enter only one reason code on each line. If none of the 
information.                                                        reason codes apply to you, but you believe you should have 
Don’t use this form:                                                been treated as an employee, enter reason code G and file 
                                                                    Form SS-8 on or before the date you file your tax return. 
• For services you performed as an independent contractor.          Don’t attach Form SS-8 to your tax return. Form SS-8 must 
Instead, use Schedule C (Form 1040), Profit or Loss From            be filed separately.
Business, to report the income. And use Schedule SE (Form 
1040), Self-Employment Tax, to figure the tax on net earnings       Enter reason code C if you were designated as a “section 530 
from self-employment.                                               employee” by the IRS. You are a section 530 employee, for 
                                                                    these purposes, if you were determined to be an employee by 
• To figure the social security and Medicare tax owed on tips       the IRS prior to January 1, 1997, but your employer was granted 
you didn’t report to your employer, including any allocated tips    relief from payment of employment taxes under section 530 of 
shown on your Form(s) W-2 that you must report as income.           the Revenue Act of 1978. 
Instead, use Form 4137, Social Security and Medicare Tax on 
Unreported Tip Income.                                              Enter reason code H if you received both a Form W-2 and a 
                                                                    Form 1099-MISC and/or 1099-NEC from the firm and the 
Firm. For purposes of this form, the term “firm” means any          amount on the Form 1099-MISC and/or 1099-NEC should have 
individual, business enterprise, company, nonprofit                 been included as wages on Form W-2 as an amount you 
organization, state, or other entity for which you performed        received for services you provided as an employee. If reason 
services. This firm may or may not have paid you directly for       code H applies to your situation, don’t file Form SS-8. 
these services.                                                     Examples of amounts that are sometimes erroneously included 
Form SS-8, Determination of Worker Status for Purposes of           on Form 1099-MISC and/or 1099-NEC that should be reported 
Federal Employment Taxes and Income Tax Withholding.                as wages on Form W-2 include employee bonuses, awards, 
File Form SS-8 if you want the IRS to determine whether you are     travel expense reimbursements not paid under an accountable 
an independent contractor or an employee. See the form              plan, scholarships, and signing bonuses. Generally, amounts 
instructions for information on completing the form. Also see       paid by an employer to an employee aren’t reported on Form 
www.irs.gov/CompleteSS8. If you select reason code G, you           1099-MISC and/or 1099-NEC. Form 1099-MISC and/or 
must file Form SS-8 on or before the date you file Form             1099-NEC is used for reporting nonemployee compensation, 
8919. Don’t attach Form SS-8 to your tax return. Form SS-8          rents, royalties, and certain other payments. 
must be filed separately. 
                                                                             If you enter reason code G, you or the firm that paid 
            The IRS doesn’t issue a determination letter for cases           you may be contacted for additional information. Use 
            involving state or local government workers who may     ▲!       of this reason code isn’t a guarantee that the IRS will 
▲!          be performing services under an agreement entered       CAUTION  agree with your worker status determination. If the  
CAUTION     into pursuant to Section 218 of the Social Security     IRS doesn’t agree that you are an employee, you may be billed 
Act. The state or local government worker should contact the        for the additional tax, penalties, and interest resulting from the 
State Social Security Administrator for assistance.                 change to your worker status.
Form 8959, Additional Medicare Tax. A 0.9% Additional               Column (d).Complete only if reason code A or C is entered in 
Medicare Tax applies to Medicare wages, Railroad Retirement         column (c).
Tax Act compensation, and self-employment income over a             Line 6. Also enter this amount on Form 8959, line 3, if you are 
threshold amount based on your filing status. Use Form 8959 to      required to file that form.
figure this tax. See www.irs.gov/ADMTfaqs for more information.
                                                                    Line 8. For railroad retirement (RRTA) compensation, don’t 
                                                                    include an amount greater than $168,600, which is the amount 
Specific Instructions                                               subject to the 6.2% rate for 2024.
Lines 1 through 5. Complete a separate line for each firm. If 
you worked as an employee for more than five firms in 2024, 
attach additional Form(s) 8919 with lines 1 through 5 
completed. Complete lines 6 through 13 on only one Form 
8919. The line 6 amount on that Form 8919 should be the 
combined totals of all lines 1 through 5 of all your Forms 8919.