Printable Form 2026

IRS Form 4219 – IRS Forms, Instructions, Pubs 2026

IRS Form 4219 – IRS Forms, Instructions, Pubs 2026 – IRS Form 4219 is a specialized tax form used by lenders, sureties, or other third parties who become personally liable for an employer’s federal withholding taxes under Internal Revenue Code (IRC) Section 3505. This form reports and pays liability for income tax withholding, FICA taxes, and Railroad Retirement Tax Act (RRTA) taxes when the third party directly pays wages or supplies funds specifically for wages with knowledge that the employer will not deposit or pay the required taxes.

The latest version is Form 4219 (Rev. May 2014), which remains the current form as of 2026 according to official IRS sources. You can download the official IRS Form 4219 PDF here.

Who Must File IRS Form 4219?

File Form 4219 if you are:

  • A lender, surety, or other person who paid wages directly to employees of another employer (IRC §3505(a)).
  • A lender, surety, or other person who supplied funds to an employer specifically to pay wages, with actual notice or knowledge that the employer does not intend or will not be able to make timely payment or deposit of the withholding taxes (IRC §3505(b)).

Important exceptions:

  • Do not use Form 4219 if you qualify as the “employer” under IRC §3401(d)(1) or (d)(2).
  • Ordinary working capital loans do not trigger liability under §3505(b), even if some funds are used for wages.

A separate Form 4219 must be filed in duplicate for each employer and each calendar quarter in which liability arises.

Understanding IRC Section 3505 Liability

Section 3505(a) – Direct Wage Payments
If you pay wages directly to the employees (or their agent), you are liable for 100% of the withholding taxes the employer should have withheld (federal income tax, employee FICA share, and RRTA taxes), plus interest.

Section 3505(b) – Funds Supplied for Wages
If you supply funds specifically earmarked for wages and have actual knowledge (or should have had knowledge with due diligence) that the employer won’t pay the taxes, your liability is limited to the lesser of:

  • The unpaid withholding taxes, or
  • 25% of the amount you supplied for wages.

The employer remains primarily liable, and the government can pursue both parties. The third party’s payment satisfies the liability for both.

How to Complete Form 4219 Step-by-Step?

The two-page form is straightforward but requires accurate records from the employer’s payroll for the quarter.

Page 1 – Employer (Borrower) Information

  1. Lines 1–5: Employer’s name, EIN, trade name, quarter-end date (last day of the calendar quarter when wages were paid), and address.
  2. Lines 6–8: Your (lender/surety) name, address, and identification of the project/contract (if applicable).

Computation Sections

  • Direct wage payments (Lines 9–12): Enter total withholding taxes required (income, FICA, RRTA), subtract what the employer already paid, and compute your full liability.
  • Funds supplied (Lines 13–18): Enter amount supplied for wages, total required withholding taxes, employer’s payment, unpaid balance, then take the lesser of unpaid taxes or 25% of funds supplied.
  • Total Liability (Lines 19–23): Combine liabilities, add interest (if applicable), and enter grand total.

Signature: Sign under penalties of perjury. Include preparer info if applicable.

Specific Instructions (from IRS Form 4219):

  • Item 4: Use the actual quarter when wages were paid.
  • Item 13: Gross amount supplied (no reduction for taxes).
  • Item 22: Interest accrues at the underpayment rate under IRC §6621 if paid after the employer’s Form 941 due date.

Estimated Completion Time (per IRS): 11 hours recordkeeping + 50 minutes learning + 1 hour preparing/sending.

Where and How to File Form 4219 (2026 Instructions)?

File Form 4219 with the IRS office where the employer files its Federal employment tax returns (typically Form 941).

Mailing Addresses (same as employer’s Form 941 location – check IRS.gov for the employer’s state):

  • Without payment: Kansas City, MO or Ogden, UT (varies by employer’s state).
  • With payment: Usually Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100 (for most locations when payment is enclosed).

Key Filing Rules:

  • Submit in duplicate.
  • Include a check or money order payable to “United States Treasury” for the amount on Line 23 (if paying).
  • File as soon as liability is determined to stop interest accrual—ideally by the employer’s Form 941 due date.
  • Electronic filing is not available; paper only.

Tip: If unsure of the address, use the employer’s Form 941 “Where to File” lookup on IRS.gov and match the state-based address.

Deadlines, Interest, and Penalties

  • No fixed due date, but file promptly with payment to avoid interest.
  • Interest compounds daily at the federal short-term rate + 3% (adjusted quarterly under §6621).
  • Failure to file or provide false information can result in penalties under IRC §7206 or civil collection actions.
  • The IRS may initiate a lawsuit to establish liability if Form 4219 is not filed voluntarily.

Common Scenarios Requiring Form 4219

  • Construction lenders paying subcontractors’ employees directly.
  • Surety companies completing a defaulted contract and paying wages.
  • Factors or financiers advancing payroll funds with knowledge of the employer’s tax issues.
  • Government agencies or bonding companies in contract scenarios.

Example: A lender supplies $400,000 specifically for wages. Required withholding taxes total $120,000; employer pays none. Lender liability = lesser of $120,000 or 25% of $400,000 ($100,000) + interest.

Why Form 4219 Matters for Lenders and Sureties?

Understanding and using Form 4219 protects third parties by allowing voluntary reporting and payment, which can prevent aggressive IRS collection (levies, lawsuits) and limit exposure under the 25% cap in §3505(b) cases. It also ensures proper crediting on the employer’s account.

Download and Resources

  • Official IRS Form 4219 PDF (Rev. May 2014) – Includes full instructions on Page 2.
  • IRS “Where to File” for Form 941 (determines Form 4219 address): IRS.gov Form 941 Filing Addresses.
  • Related IRC: Section 3505 and Treas. Reg. §31.3505-1.
  • For questions: Contact the IRS office handling the employer’s employment taxes or consult a tax professional experienced in employment tax liabilities.

Last Updated: February 2026 – Always verify the latest form and addresses directly on IRS.gov, as mailing addresses can change.

If you are a lender, surety, or third party facing potential §3505 liability, consult a qualified tax advisor or employment tax attorney immediately. Filing Form 4219 promptly can minimize interest and resolve liability efficiently.

This guide is for informational purposes only and is not tax or legal advice. Refer to official IRS publications and consult a professional for your specific situation.