Uncollected Social Security and Medicare Tax on Wages

Justification Statement

Request approval of a new collection Form 8919 – Uncollected Social Security and Medicare Tax on Wages. Number of Responses is 370,000. Requested expiration date to be three years from the approval date. This form is needed by workers treated as independent contractors by their employers and determined to be employees by the IRS or whose employment status is in dispute need a form to compute and report their portion of social security and Medicare tax. We estimate approximately 370,000 taxpayers will qualify to use this form. This form will enable these taxpayers to file electronically.