Form 8922 – Third-Party Sick Pay Recap Guide 2025

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A carrier sends its sick pay statement in late January, and someone finally asks who files the recap. That question is the whole problem with Form 8922. The party that did NOT issue the W-2 for the sick pay is the one who files, and when the employer and the insurer each assume the other one owns it, the totals never tie back to the 941s.

Form 8922, the Third-Party Sick Pay Recap, does not change anyone's tax liability; it just aligns Forms 941 with the Forms W-2. You enter annual totals in Boxes 1 through 6, mail the paper form to the IRS rather than the SSA, and meet the last-day-of-February deadline, which for 2025 sick pay falls on March 2, 2026 because February 28, 2026 lands on a Saturday.

Key Takeaways

• Form 8922 is a one‑page recap that ties your employment tax returns to Forms W‑2 when third‑party sick pay is involved. It does not change anyone’s tax liability, it aligns totals. It is not a substitute for Forms W‑2 or W‑3, which are still issued separately, with the W‑3 transmittal still flowing to the SSA.
• The filer is the party that did not issue the W‑2 for the sick pay. If the employer issued the W‑2, the insurer or agent files Form 8922. If the insurer or agent issued the W‑2, the employer files Form 8922.
• File by mail only. The due date is the last day of February, next business day if it lands on a weekend or holiday. For sick pay paid in 2024, the due date is Friday, February 28, 2025.
• Use the correct EIN for the filer, complete Boxes 1 through 6, and include the other party’s name and EIN when the employer is the filer. Insurers or agents may include the employer’s name and EIN, but it is not required.
• Mail to the IRS center that matches your state, Memphis or Philadelphia. Use the street address if you choose a private delivery service.
• There is no signature line on Form 8922. Keep employment tax records, including your 8922 support, for at least four years.
  Download Form 8922 PDF

Why firms trip on Form 8922

You do not run short on clients, you run short on clean delivery. The trap with third‑party sick pay is simple, payroll teams close fast, carriers send year‑end files late, and nobody owns the tie‑out. That is how mismatches sneak into SSA and IRS systems. In my work with accounting leaders, the firms that avoid notices make Form 8922 part of their year‑end playbook, with a named owner, a due date on the calendar, and a two‑person review before anything goes in the mail.

What Form 8922 actually does

Form 8922 reconciles totals between Forms 941 or 944 and the W‑2s when a third party pays sick pay. It captures annual totals for taxable sick pay, federal income tax withheld, Social Security wages and tax, and Medicare wages and tax, including Additional Medicare Tax withheld. You file it with the IRS, not with the SSA.

A fast definition you can use with your team

• Think of Form 8922 as a tie‑out sheet for third‑party sick pay.
• It shows the IRS how the employer share of FICA on your 941 and the employee side reported on W‑2s line up when different parties did the reporting.

The rule that decides who files

Use the W‑2 issuer rule.

• If you issued the W‑2 under your EIN, the insurer or agent files Form 8922.
• If the insurer or agent issued the W‑2 under its EIN, you file Form 8922. Only one party files Form 8922 for that sick pay, never both, since duplicate filings create reconciliation conflicts at the IRS.

This rule comes straight from the form instructions and Pub. 15‑A, and it solves most “who files” debates in five minutes.

When Form 8922 applies, and when it does not

Form 8922 is required only when split reporting exists. If there is no split, there is no Form 8922. You will file Form 8922 when the liability for the employer share of FICA sits on the employer’s 941, while the employee side and withholding are reported by a different party on W‑2s. You will not file Form 8922 when a third party pays all employment taxes and files the W‑2s under its own EIN for those sick pay wages.

Agent versus insurer, why it matters

Agency agreements change who reports what. If your agreement makes the agent withhold and deposit the employee taxes on sick pay and report those on its own 941, and it requires you, the employer, to pay and report the employer FICA on your 941 and issue W‑2s, then Form 8922 is part of your year‑end routine. Pub. 15‑A describes that setup and the optional W‑2 rule if you designate the third party to prepare W‑2s.

Real‑world example

• Your carrier pays disability benefits, withholds the employee FICA, and sends you a sick pay statement by mid‑January. You report the employer FICA on your 941 and issue the employee’s W‑2. Because you issued the W‑2, the carrier files Form 8922.
• Flip it, the carrier issued the W‑2 under its EIN, and you booked only the employer FICA on your 941. You now file Form 8922.

Due dates you can trust in 2025

File Form 8922 by the last day of February for the prior calendar year. If the deadline falls on a weekend or legal holiday, you are on time if you mail it the next business day. For sick pay paid in 2024, your due date is Friday, February 28, 2025. There is no e‑file option, you must mail a paper form.

Where to mail it, by state

You will mail to one of two IRS sites based on your principal business location. Use the street address if you use a private delivery service.

State group	USPS address	Private delivery service address
AL, AK, AZ, AR, CO, FL, GA, HI, KS, LA, MS, MO, NV, NM, OK, TN, TX, UT, WA	Internal Revenue Service, Memphis Service Center, P.O. Box 87, Mail Stop 814 D6, Memphis, TN 38101‑0087	Internal Revenue Service, 5333 Getwell Rd, Stop 814 D6, Memphis, TN 38118
CA, CT, DE, DC, ID, IL, IN, IA, KY, ME, MD, MA, MI, MN, MT, NE, NH, NJ, NY, NC, ND, OH, OR, PA, RI, SC, SD, VT, VA, WV, WI, WY, and outside the U.S.	Internal Revenue Service, IRS SSA CAWR, Philadelphia, PA 19255‑0533	Internal Revenue Service, Mail Stop 4‑G08 151, 2970 Market St, Philadelphia, PA 19104

Always verify the current addresses on the latest PDF before you mail, the form is now a continuous‑use form that the IRS updates as needed.

What to complete on the form

Form 8922 has a short header and six numbered boxes.

• Check Employer or Insurer/Agent, then enter that filer’s EIN, legal name, mailing address, and phone.
• If you are the employer filer, you must list the other party’s name and EIN. If you are the insurer or agent, listing the employer’s name and EIN is allowed but not required.
• Complete the boxes with annual totals, Box 1 taxable sick pay, Box 2 federal income tax withheld, Box 3 Social Security‑taxable sick pay, Box 4 Social Security tax withheld, Box 5 Medicare‑taxable sick pay, Box 6 Medicare tax withheld, including Additional Medicare Tax.

Save a PDF copy with the support you used to compute Boxes 1 through 6, because you will need the same totals if you ever correct the filing.

How to fill out Form 8922, step by step

• Confirm the filer. Use the W‑2 issuer rule and pick Employer or Insurer/Agent on the form. Enter the matching EIN.
• Enter filer details. Use the legal name, full mailing address, and a direct phone line that will reach your payroll or tax team.
• Identify the other party. Employers must list the insurer or agent’s name and EIN, and file a separate Form 8922 for the wages and taxes tied to each contract when they work with more than one insurer or agent. Insurers or agents may include the employer’s name and EIN, and if they do, they file a separate 8922 for each employer they list.
• Enter annual totals. Pull from payroll and third‑party reports. Tie Box 3 and Box 5 to your wage bases, and tie Box 4 and Box 6 to employee FICA withheld, including Additional Medicare Tax if it applied. Cap Box 3 at each employee's remaining Social Security wage base, since sick pay above that base is not subject to Social Security tax; Box 5 has no wage cap, so all sick pay stays subject to Medicare tax.
• Print and mail. There is no signature line, and there is no e‑file. Use the correct IRS address for your state.

A worked example

Assume your carrier paid 15 employees third‑party sick pay in 2024 and issued those W‑2s under its EIN. Your payroll team recorded employer FICA on your 941s.

• Box 1, 150,000 taxable sick pay.
• Box 2, 12,000 federal income tax withheld.
• Box 3, 120,000 Social Security‑taxable sick pay.
• Box 4, 7,440 Social Security tax withheld.
• Box 5, 150,000 Medicare‑taxable sick pay.
• Box 6, 2,175 Medicare tax withheld, this includes any Additional Medicare Tax withheld where applicable.

Because the insurer filed the W‑2s, you, the employer, are the filer. You will list the insurer’s name and EIN, complete the boxes above, and mail the form by February 28, 2025.

Correcting a previously filed Form 8922

If you discover an error, complete a fresh Form 8922 for the same year, check the CORRECTED box (mark it only when correcting a Form 8922 you already filed with the IRS, never on an original filing), and re‑enter all fields with the accurate data. Mail it to the same address you used for the original. Keep the corrected form and your backup with your employment tax records.

Recordkeeping that stands up under review

Keep all employment tax records, including your 8922 workpapers, for at least four years after the tax is due or paid, whichever is later. Many firms choose to keep six years for internal policy, but the IRS minimum for employment tax records is four.

When Form 8922 is not required

Skip Form 8922 when there is no split reporting. If a third party pays all employment taxes and files W‑2s under its own EIN for the sick pay, nobody files Form 8922 for those wages. You also skip Form 8922 when the sick pay is not subject to federal income tax withholding and there is no mismatch to reconcile.

Common mistakes that trigger notices

• Using the wrong EIN because the filer box does not match the EIN entered.
• Missing the other party’s info when the employer is the filer.
• Totals that do not tie to quarterly 941s and W‑2 files.
• Mailing to the wrong service center or using a private delivery service to a P.O. Box.
• Assuming a signature is required and delaying the mailing to get one, there is no signature line.

Where to get the current form and instructions

Download the current Form 8922 PDF from the IRS page. The form and instructions are now “continuous use,” which means the IRS updates them as needed, not on a fixed annual cycle, so the latest available revision is the correct one to use even when its revision date predates the calendar year you are filing for. Always check the About page for any recent developments before you prepare your filing.

Mailing addresses, quick reference

• USPS, Memphis, P.O. Box 87, Mail Stop 814 D6, Memphis, TN 38101‑0087 for the states in the first column of the table above.
• USPS, IRS SSA CAWR, Philadelphia, PA 19255‑0533 for the states in the second column and for filers outside the United States.
• Private delivery services cannot deliver to P.O. Boxes. Use 5333 Getwell Rd, Stop 814 D6, Memphis, TN 38118, or Mail Stop 4‑G08 151, 2970 Market St, Philadelphia, PA 19104.

What to ask your carrier or agent for

To compute Boxes 1 through 6 accurately, ask for the prior‑year sick pay statement that itemizes each employee’s sick pay, income tax withheld, and employee FICA withheld. Pub. 15‑A expects that statement to be furnished by January 15 for the prior year. Use it to tie out your totals and to confirm who issued W‑2s.

Best practices that keep you out of notice territory

• Put 8922 on your year‑end checklist with a specific owner and a due date in February.
• Reconcile quarter‑by‑quarter, not just at year end, so Box totals match 941 lines before you print the form.
• Ask your carrier or agent for the January 15 sick pay statement and match it to your payroll system.
• Use the correct state address and a trackable delivery method. Keep the proof of mailing with your records.
• If you find an error later, do not wait. File a corrected 8922 and check CORRECTED.

Where Accountably fits, lightly and only where useful

If your team is buried in production during January and February, Form 8922 can slip through the cracks. At Accountably, we help firms put structure around year‑end delivery, clean SOPs, standardized workpapers, and a two‑step review that catches 8922 mismatches before they become notices. If you already have the muscle in house, great. If you want a calmer February, we can help you set up the workflow and then run it with you or for you.

Quick checklist for 2025 filers

• Confirm the filer using the W‑2 issuer rule.
• Check Employer or Insurer/Agent and enter the matching EIN.
• If you are the employer filer, list the other party’s name and EIN.
• Complete Boxes 1 through 6, include Additional Medicare in Box 6 where it applies.
• Print, do not sign, and mail to the correct IRS center by the last day of February.
• Save your proof of mailing and keep your records at least four years.

Final notes and sources

This guide reflects IRS guidance reviewed on November 28, 2025. For the latest updates, check the IRS About Form 8922 page and the current PDF before you file. Key references used in this article include the Form 8922 PDF and instructions, the IRS About page, Notice 2015‑6 on third‑party sick pay recaps, and Pub. 15‑A for agent arrangements and W‑2 rules.

Common Mistakes We See Every Season

After a few hundred year-end closes, the same handful of Form 8922 errors show up every February. None of them are exotic, and each one is avoidable with a quick check before the form goes in the mail.

Reusable Checklists

These are copy-paste ready for your year-end SOP. Drop them into your workpaper template so any preparer runs Form 8922 the same way.

Keep 8922 Season From Stalling

Form 8922 lands in the tightest stretch of the calendar. Carrier sick pay statements are due to you by January 15 under Publication 15-A, the recap itself is due the last day of February, which is March 2, 2026 for 2025 sick pay, and both sit right on top of W-2 and fourth-quarter 941 season. When a team is already at capacity, the recap that reconciles 941s to W-2s is the one that slips.

The fix is not heroics in late February, it is structure set earlier. Treat Form 8922 as a named, dated task inside the year-end close, with the tie-out built before the carrier file even arrives, so the only work left in February is a review and a mailing.

• Assign one owner for the who-files decision under the W-2 issuer rule, so no one assumes the other party is filing.
• Pre-build the Box 1 through 6 tie-out against the 941 lines and the carrier statement, with Box 3 capped at the $176,100 Social Security wage base.
• Calendar the last-day-of-February deadline and the correct Memphis or Philadelphia route, with the street address ready for private delivery.
• Stage a two-person review that confirms Additional Medicare Tax is folded into Box 6 and the CORRECTED box is blank on originals.

That is the kind of disciplined year-end execution we build at Accountably. Our tax delivery teams run the tie-outs, the review, and the mailing on documented SOPs, so the recap is handled well before a deadline becomes a notice.

FAQs

Who must file Form 8922?

The party that did not issue the W‑2 does not decide this, the W‑2 issuer does. If the employer issued the W‑2, the insurer or agent files Form 8922. If the insurer or agent issued the W‑2, the employer files Form 8922.

What is the deadline for 2025?

The last day of February. For 2024 sick pay, the due date is Friday, February 28, 2025. If the last day of February is a weekend or legal holiday, you are on time if you mail the next business day.

Can I e‑file Form 8922?

No. As of November 28, 2025, Form 8922 is a paper filing. Mail it to the correct IRS address.

Do I sign Form 8922?

There is no signature line on the form, so no signature is required. Enter the correct filer details and mail the form.

Which EIN do I use?

Use the EIN of the filer you checked on the form. If you checked Employer, use the employer EIN. If you checked Insurer/Agent, use the insurer or agent EIN. Employers must include the other party’s name and EIN, insurers or agents may include it.

Does Box 6 include Additional Medicare Tax?

Yes. Box 6 includes Medicare tax withheld from sick pay, including Additional Medicare Tax where applicable.

How long should I keep records?

Keep employment tax records for at least four years after the tax is due or paid, whichever is later. Many firms keep six years for internal policy, but four is the IRS minimum for employment taxes.

Do I send Form 8922 to the SSA?

No. Do not send this form to the SSA. It is processed solely by the IRS.