Form 8919 seems to indicate that the IRS does offer a way to pay uncollected social security and medicare taxes through the 1040, but only when an employer incorrectly issues a 1099 instead of a W-2. Very confusing distinction with my situation where the employer simply refuses to issue a W-2. There's no way my employer, a City, is going to fix this, but as you say, it's only 1.45%. I'm trying to do the right thing, but it's impossible. Thanks for your feedback.
