Uncollected Social Security and medicare Taxes (Employer is out of Buisness)

[KSFall2018]

Hello All, 
I was a resident alien for the tax year 2023. While going through the 2023 W2 for the company I worked for, I realized that social security and medicare taxes were not collected. I am unable to reach out to the company now because it closed down and shut down the operations. What steps should I take to pay the unpaid social security and medicare taxes? 

[Vanessa A]

You would use form 8919 to file and pay your uncollected social security and Medicare taxes as an employee.   Since the company is closed, it would be a good idea to attach a statement noting that the company is closed.  You would amend your 2023 return to file this form.

You can do this in TurboTax  by selecting the following AFTER you select amend if you already filed a return for 2023:

1. Income
2. Miscellaneous Income
3. Other Income not already reported on a Form W-2 or 1099
4. Yes, to did you receive any other wages
5. Continue through until you get to Any Other Earned Income and select Yes
6. Select Employee compensation that was not reported on a W-2
7. Continue through answering the questions.  Put a checkmark in the box that says you received a 1099-Misc
8. Select letter H- I received a form 1099-NEC that should have been submitted on a W-2

TurboTax will then include form 8919 with your return for uncollected Social Security and Medicare wages.  This will have you pay 7.65% of your wages.