Form 8919 — Uncollected Social Security and Medicare Tax on Wages

This skill produces an audit-grade draft of Form 8919 for a worker who was paid as an independent contractor but believes they should have been classified as an employee. It walks through the common-law test, picks the correct reason code, computes the 7.65% FICA-equivalent tax, and routes the wage and tax amounts to the right places on Form 1040 and Schedule 2.

The math on Form 8919 is mechanical: 6.2% Social Security on wages up to the wage base, plus 1.45% Medicare with no cap. The judgment is in whether the worker actually qualifies under the IRS common-law test — and whether they have filed (or will file) Form SS-8 to support codes A and G. This skill optimizes for the latter; the agent should ask, not guess.

Companion guide for end users: Form 8919 + AI Agent Skill: Misclassified Worker FICA Recovery Guide 2026 on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent.

When to invoke

Engage this skill when all of the following are true:

• The user received compensation reported on a 1099-NEC, 1099-MISC, or paid in cash without proper FICA withholding
• The user believes — based on documented facts about behavioral control, financial control, and relationship type — that they were misclassified
• The user wants to pay employee FICA (7.65%) instead of full SE tax (15.3%)

Engage this skill when the user uses any of these phrases: