W-2 with no FICA W/H

[JenMO]

TP worked for an exempt employer, they treated her as an exempt worker (4029 exemption presumed). She is not exempt. Is it my responsibility to include her part of the FICA on this year's tax return? I looked at Form 8919, but it assumes TP rec'd a 1099 instead of w-2 and I'm not sure how to fill out. What would happen if I did nothing at all? Will IRS check for exemption and notify TP or employer? Wouldn't employer then be responsible for both halves since he failed to withhold?

[ChEAr$]

You've got it exactly.

TP worked for an exempt employer, they treated her as an exempt worker (4029 exemption presumed). She is not exempt. Is it my responsibility to include her part of the FICA on this year's tax return? I looked at Form 8919, but it assumes TP rec'd a 1099 instead of w-2 and I'm not sure how to fill out. What would happen if I did nothing at all? Will IRS check for exemption and notify TP or employer? Wouldn't employer then be responsible for both halves since he failed to withhold?

Case way back involved same issue and IRS made employer cought up the dought.
Of course employer had a right to half from former employee, but they would have had
to sue to collect and wasn't worth it.

IOW, do not use that new fangled form just for FICA.

[RLymanC]

Se Taxes

I have used Form 4137 to generate SE taxes for wages from a church to a lay employee that is required to pay SS and Medicare taxes.

[JenMO]

So, should I put the FICA on the return and make her pay, or wait for a letter. What's the best thing to do?