Form 8919 Uncollected Social Security and Medicare Tax on Wages
ProSeries Professional
Form 8919 must be filed for a person who:
- Performed services for a firm,
- The firm did not withhold social security and Medicare taxes, and
- The pay received was not for services as an independent contractor
There is a separate Form 8919 for the taxpayer and for the spouse.
The most common situation occurs when a person receives a Form 1099-MISC showing Non-employee compensation in box 7 and that person does not file a Schedule C or a Schedule F (and therefore does not file Schedule SE to pay self-employment taxes). The social security and Medicare taxes will be collected on Form 8919 using information entered on the Form 1099-MISC Worksheet.
To carry amounts to this form automatically, check the box on Form 1099-Misc Income Worksheet, "Report on Form 1040, line 7 and Form 8919".
Form 4137 is now only needed when the taxpayer or spouse has unreported tip income entered on the W2 worksheet, Part III.
When you use the new Form 8919, and if the taxpayer is also subject to Self-Employment Tax, they must file the Long Schedule SE. (This is a new requirement for Schedule SE.). They cannot file the short form.