It should have been on a W-2 as it is
wages. Make sure it isn't already there before you report it
elsewhere. If not, sometimes the simplest way is to report it as business
income and pay the self-employment tax. Otherwise, Form 8919 is used to report
wage income that was incorrectly reported on Form 1099 or not reported. It will
require you to pay FICA and Medicare taxes on the payments (remember - you
would have paid them anyway) but not the matching employer share.
If this is a bonus, car allowance or
other amounts paid to you on Form 1099 and you already receive a Form W-2 from
your company, you should use Reason Code H. Reason Code H is "I received a
Form W-2 and a Form 1099-MISC from this firm for 2012. The amount on Form
1099-MISC should have been included as wages on Form W-2." If you
use Reason Code H, a Form SS- is not required.
Form 8919’s “Who Must File"
instructions include: You must file Form
8919 if all of the following apply.
- You performed services for a firm.
- The firm did not withhold your share of
social security and Medicare taxes from your pay.
- You believe your pay from the firm was
not for services as an independent contractor.
- One of the reasons listed below under
Reason codes applies to you.
To find Form 8919 -
- Enter the amount of the bonus or other
payment in block 7 of TurboTax’s Form 1099 input form,
- In the next screen, to describe the
payment, select "none of the above - show me more options."
- In the next screen, select the first
option ("[User's] Employer reported this extra money on a Form
1099-MISC but it should have been reported on Form W-2."
- On the next screen, select "[User]
received a Form W-2 and Form 1099-MISC, but all the income reported on
this Form 1099-MISC should have been included on the Form W-2."
- Reason Code H is "I received a Form
W-2 and a Form 1099-MISC from this firm for 2012. The amount on Form
1099-MISC should have been included as wages on Form W-2"
