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@itonewbie wrote:

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@TaxGuyBill wrote:

Interesting. 

I haven't had a chance to dig through those Regs that you cited yet, but let's change this to a hypothetical situation that has one tiny difference - let's say the employer issued a 1099-MISC or 1099-NEC for this bonus (which is somewhat common from clueless employers).

That one slight change would fit the exact criteria that is listed on the 8919 (with code "H"), wouldn't it

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Agree.  In that case, it would be appropriate to file F.8919.

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But then, again, that's because it will fall under §3509 and the employee would remain liable for his/her share of FICA.  At the same time, the employer would be subject to a much larger penalty for failure to deduct/withhold by misclassifying the worker, regardless of whether the employee pays up.  From the employee's perspective, not only would this settle the FICA he/she would otherwise have to pay, it would also be a cheaper alternative than paying SE-tax.