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How do I know if I need to file Form 8918?

There may be a time when your employer considers you to be an independent contractor and issues you a 1099-MISC showing non-employee compensation. However, the IRS may determine that you should have been classified as an employee.

You may have to file Form 8919, Uncollected Social Security and Medicare Taxes on Wages if any the following happens:

  1. You performed services for a company and those services don’t classify you as an independent contractor. No Social Security or Medicare taxes were withheld from your pay.
  2. You received a W-2 and a 1099-MISC from the same company in the same year and the income listed on the 1099-MISC should have been classified as wages.
  3. You received a notice from the IRS stating that you show have been considered an employee or are waiting for a reply to confirm you’re an employee.
  4. You filed Form SS-8 with the IRS.

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