Misclassified Workers to File New Social Security Tax Form

Employees who were misclassified by their employers as independent contractors should use new Form 8919, Uncollected Social Security and Medicare Tax on Wages, to figure and report their share of uncollected social security and Medicare taxes. Find out more in news release IR-2007-203.

TaxMama Note:

“Misclassified” in this case, means – workers that were treated as freelance or independent contractors when they should have been paid as employees.


In the past, tax professionals often used Form 4137 to report this income to the Social Security administration in order to ensure that our clients’ Social Security account were credited with the misclassified income for that year.

It might interest you to know that some tax professionals feel strongly that this additional tax burden really is the responsibility of the employer who deliberately misclassified the employee. If you want to take this more aggressive position, ask your tax professional to take the additional steps necessary for you to get your money back from IRS once you’ve established that your income for the year is recoreded in the Social Security Administration database.

Note: Your taxs pro may have a fight on their hands with correspondence going back and forth with IRS. But I have seen some pros win on this issue. If you need a referral, let me know.

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  • Form 8919 :: Uncollected Social Security and Medicare Tax on Wages

  • Form 4137 :: Social Security and Medicare Tax on Unreported Tip Income