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Form 8922: Third-Party Sick Pay Recap
Internal Revenue Service Form 8922 is a Third‑Party Sick Pay Recap used to reconcile employment tax returns with Forms W‑2 when sick pay is paid by an insurer or agent. It must be filed by the employer or the insurer/agent by the last day of February.
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IRS Form 8922 - Third-Party Sick Pay Recap
Internal Revenue Service Form 8922 is a Third‑Party Sick Pay Recap used to reconcile employment tax returns with Forms W‑2 when sick pay is paid by an insurer or agent. It must be filed by the employer or the insurer/agent by the last day of February.
Risk Radar
Scan points- 1Sending Form 8922 to the Social Security Administration causes immediate rejection.
- 2Failing to check the employer or insurer/agent box, leaving the filing role ambiguous.
- 3Omitting the calendar year, making the report unidentifiable for the tax period.
- 4Providing an incorrect EIN for the filer, which can misroute the reconciliation.
- 5Leaving the other party’s name or EIN blank, preventing proper third‑party identification.
Plain English
Form 8922 reports sick‑pay that a third party, such as an insurer or agent, paid to an employee. The form lets the IRS match that sick‑pay with the employer’s tax return and the employee’s W‑2.
Submission Date
- Filing date: 2024-10-28 22:10:10
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when third‑party sick pay is paid and you need to reconcile employment tax returns with Forms W‑2.
- Do not use it when sending the form to the Social Security Administration.
- Check Form 941 instead when filing the employer’s quarterly employment tax return.
Form selector
Use this form or another form?
Quarterly payroll tax filing
Form 8922 reconciles amounts reported on Form 941 with W‑2 sick‑pay entries
✓ Verify sick pay appears on W‑2s under insurer’s EIN
Annual employee wage reporting
Third‑party sick pay is reported on W‑2s, requiring reconciliation via Form 8922
✓ Confirm insurer/agent EIN matches the W‑2
Correcting a previously filed Form 8922
Errors on Form 8922 affect payroll tax totals on Form 941
✓ Ensure corrected amounts are reflected on the next Form 941
Deadline or filing window
The filing deadline is the last day of February for the calendar year being reported. If that date lands on a weekend or legal holiday, the deadline shifts to the next business day. No automatic extension is provided.
Checklist
What you need before filling it out
Filer’s name, address, telephone
Completed Form 8922 · Top section of the form
Other Party’s name and EIN
Completed Form 8922 · Section labeled ‘OTHER PARTY’S name’ and ‘EIN’
Box 1: Sick pay subject to federal income tax
Amounts from payroll records · Box 1 on the form
Box 4: Social security tax withheld from sick pay
Payroll tax statements · Box 4 on the form
Calendar year entry
Four‑digit year (e.g., 2024) · Top of page 2
Before you submit
- 1Enter the four‑digit calendar year at the top of page 2.
- 2Check the box for Employer or Insurer/Agent as appropriate.
- 3Provide the corrected filer’s name, street address, city, state, ZIP, and telephone number.
- 4Enter the other party’s name and employer identification number.
- 5Complete Boxes 1 through 6 with the correct sick‑pay amounts and taxes withheld.
- 6Sign and date the form.
- 7Verify the due date is the last day of February (or next business day if it falls on a weekend/holiday).
- 8Use the Memphis Service Center address for mailing if located in the listed states.
- 9Attach any required supporting payroll documentation.
- 10Retain a copy of the completed form for your records.
How to file this form
- 1Gather employer and insurer/agent information and payroll sick‑pay totals.
- 2Complete Form 8922, entering the calendar year, selecting the filer type, and filling Boxes 1‑6.
- 3Sign and date the form.
- 4Mail the signed form to the IRS Memphis Service Center address.
- 5Obtain a mailing receipt as proof of filing.
Known limitations
- 1Form 8922 does not apply to sick pay paid directly by the employer without a third‑party insurer.
- 2Do not send Form 8922 to the Social Security Administration.
- 3If the employer has contracts with multiple insurers or agents, a separate Form 8922 must be filed for each contract.
- 4If the insurer provides the employer’s name and EIN, a separate Form 8922 is still required for each employer.
- 5The form is continuous‑use; it is not tied to a specific calendar‑year edition.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form shows a revision of October 2024 (Rev. October 2024) and includes a link to the latest information page at www.irs.gov/Form8922.
What changed or needs a fresh check
- Edition date — confirm the revision reads October 2024 (Rev. October 2024).
- OMB number — confirm OMB No. 1545-0029 is shown.
- Mailing address — confirm use of the Memphis Service Center address for listed states.
- Fee — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the filed Form 8922 for at least three years.
- 2Store supporting payroll records together with the copy.
- 3Watch for an IRS acknowledgment or processing notice.
- 4If an error is discovered, file a corrected Form 8922 as soon as possible.
- 5Retain the mailing receipt as proof of submission.
Sources
- SRCForm p.1 — revision reads (Rev. October 2024).
- SRCForm p.1 — latest information page URL is www.irs.gov/Form8922.
- SRCForm p.1 — purpose states the form reconciles employment tax returns (for example, Form 941) with Forms W‑2 when third‑party sick pay is paid.
- SRCForm p.1 — filing deadline is the last day of February.
- SRCForm p.1 — due date adjustment rule: if due date falls on Saturday, Sunday, or legal holiday, the due date is the next business day.
- SRCForm p.1 — CAUTION line: Don’t send this form to the Social Security Administration.
- SRCForm p.1 — mailing address for listed states is Internal Revenue Service Memphis Service Center, 5333 Getwell Rd Stop 814 D6 Memphis, TN 38118.
- SRCForm p.1 — OMB No. 1545-0029 is shown.
- SRCForm p.2 — Box definitions for Boxes 1‑6 are listed.
- SRCForm p.2 — corrected Form 8922 must be filed as soon as possible if an error is discovered.
Common confusion points
Who is the filer?
Both employer and insurer/agent can be required depending on whose EIN appears on the W‑2
→ Verify whose EIN is on the employee’s W‑2
Should I send this to the SSA?
The CAUTION line warns against it
→ Confirm mailing address is the IRS Memphis Service Center, not SSA
Do I need to file if the due date is a weekend?
The deadline moves to the next business day
→ Check the calendar for the last day of February and adjust if it falls on Saturday, Sunday, or legal holiday
Do I need a separate form for each contract?
Instructions state a separate form per insurer or employer contract
→ Count the number of contracts and prepare an equal number of Form 8922
What amount goes in Box 2?
Confusion between total sick pay and tax withheld
→ Use payroll records to enter only the federal income tax withheld
Is a signature required?
The form does not list a signature line in the excerpt
→ Include a signature in the designated area before mailing
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941 – amend the payroll return to reflect corrected tax amounts
Questions about IRS Form 8922
What is IRS Form 8922 used for?
Form 8922 reports sick‑pay that a third party, such as an insurer or agent, paid to an employee. The form lets the IRS match that sick‑pay with the employer’s tax return and the employee’s W‑2.
Who must file IRS Form 8922?
The employer or the insurer/agent must file Form 8922, depending on whether the sick pay is reported on the employee’s W‑2 under the insurer’s EIN or the employer’s EIN.
What information does IRS Form 8922 require?
The form collects the calendar year, a check of employer or insurer/agent, the filer’s name, address, telephone and EIN, the other party’s name and EIN, and amounts for sick pay subject to and withheld for federal income, Social Security, and Medicare taxes (lines 1‑6).
When is IRS Form 8922 due?
File Form 8922 by the last day of February. If that day falls on a Saturday, Sunday, or legal holiday, the due date moves to the next business day.
Where do I file IRS Form 8922?
Send Form 8922 to the Internal Revenue Service Memphis Service Center, P.O. Box 5333 Getwell Rd Stop 814 D6, Memphis, TN 38118.
How do I complete IRS Form 8922?
Enter the four‑digit calendar year and check the box for employer or insurer/agent. Provide the filer’s name, address, telephone and EIN, then the other party’s name and EIN. Report the sick‑pay amounts on lines 1‑6. Mail the completed form to the Memphis Service Center address.
What happens if IRS Form 8922 is filed incorrectly?
If the form is sent to the Social Security Administration instead of the IRS, it will be rejected and the required sick‑pay reconciliation will not be completed.
Who is the filer?
Both employer and insurer/agent can be required depending on whose EIN appears on the W‑2 Verify whose EIN is on the employee’s W‑2
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