EFTA01220825.pdf

Uncollected Social Security and poi.8919 Medicare Tax on Wages OMB No. 1545-0074 2014 P Information about Form 8919 and its instructions is at wwwirs.govilorm8919. Department of the Treasury Attachment Internal Revenue Servce P Attach to your tax return. Sequence No. 61 Name of person who must le this form. If married. complete a separate Form 8919 for each spouse who must Me 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 was not for services as an independent contractor. • The firm did not 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 that states I am an employee. G I filed Form SS-8 with the IRS and have not received a reply. H I received a Form W-2 and a Form 1099-MISC from this firm for 2014. The amount on Form 1099-MISC should have been included as wages on Form W-2. (Do not file Form SS-8 i you select reason code H.) (b) Firm's (d) Date of IRS (f) Total wages received federal (c) Enter determination or 00rf Form Check with no ward security or fa) Name of firm identification reason code correspondence Medicare tax 1099-MISC number from above (MWDONYYY) withholding and not was received (see instructions) (see instructions) reported on Form W-2 1 ❑ 2 ❑ 3 ❑ 4 ❑ 5 ❑ 6 Total wages. Combine lines 1 through 5 'n column (f). Enter here and include on Form 1040, line 7; Form 1040NR. line 8: or Form 1040NR-EZ, line 3 6 7 Maximum amount of wages subject to social security tax . . . 7 117.OOO1 00 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 .062 (social security tax rate for 2014) 11 12 Multiply line 6 by .0145 (Medicare tax rate) 12 13 Add lines 11 and 12. Enter here and on Form 1040, line 58: Form 1040NR. line 56; or Form 1040NR-EZ, line 16. (Form 1040-SS and Form 1040-PR filers, see instructions) . Il. 13 For Paperwork Reduction Act Notice, see your tax return instructions. Form 8919 (2014) EFTA01220825