When you are completing the Form 8919, you do not want to use Code H if your employer has not provided a 1099-MISC to you. You have not way of knowing if he will- so you are better using the G code (after you complete an SS-8). Yes, you can use the estimated amount if you are not 100% sure but be sure to keep copies of the bank records you used to determine the amount.
After the IRS makes a determination, they will contact the employer for the employer's share of the FICA taxes.
If you did not receive a W2 at all, you must also complete the Form 4852 (substitute for W2) and enter as much information as you have.
If you have more questions, please let us know.
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