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 there, 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.
To find Form 8919 -
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 there, 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.
To find Form 8919 -