Misclassified Workers

New 1/9/08

The IRS has a new Form 8919, Uncollected Social Security and Medicare Tax on Wages, for employees misclassified as independent contractors by an employer, used to figure and report the employee’s share of uncollected social security and Medicare taxes due on their compensation.

Related Links:

• IR-2007-203, Misclassified Workers to File New Social Security Tax Form
• S-2007-27, Employment Taxes and Classifying Workers