When does a misclassified worker use Form 8919 instead of Schedule SE?

Form 8919 is used to figure and report the worker's share of uncollected Social Security and Medicare taxes when the worker was an employee but was treated as an independent contractor. It is relevant when the compensation was not reported on Form W-2 and FICA withholding was not handled as wages.

Schedule SE is generally for self-employment tax on true self-employment income. The classification question comes first. If the facts support employee status, do not automatically treat the 1099 amount as Schedule C income simply because the business issued a contractor form.