Updated October 17, 2026. Quick answer: Line 1g is for wages that come from Form 8919, line 6. The instructions say to enter the total of your wages from that line, so the number is copied from the other form rather than from a W-2. Form 8919 is the one the instructions point to for an employee whose employer did not withhold social security and Medicare tax.
More IRS forms and schedules, read line by line: Form 8919 uncollected social security tax.
Schedule 2 (Form 1040) for 2025, read line by line: Schedule 2 lines 5 to 7.
What line 1g asks for
The caption on the return reads “Wages from Form 8919, line 6”. The instructions for the line are one sentence long: “Enter the total of your wages from Form 8919, line 6.” That is the full instruction for this line, so the rest of this page is about where Form 8919 shows up elsewhere in the instructions and what the return does with the result.
Where the number comes from
You do not read line 1g off a wage statement. You complete Form 8919 and carry its line 6 total to the return. The instructions for the tax section describe who uses the form: “If you are an employee who received wages from an employer who didn’t withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax.”
The same passage ties the form to line 1g directly, saying to include the “amount from line 6 of Form 8919 on Form 1040 or 1040-SR, line 1g.” So two different amounts come off Form 8919. Line 6 of that form goes to line 1g, and the tax figure from the other part of the form goes to the tax section of the return, as the passage continues: “Include on line 6 the amount from line 13 of Form 8919.” That sentence is about the separate tax line on Schedule 2, so do not confuse the two numbers.
Wages reported elsewhere on the return
Line 1g sits in the same block as the other wage lines. A W-2 total goes on line 1a, household employee wages on line 1b, tips on line 1c and Medicaid waiver payments on line 1d. Line 1g is the one for the Form 8919 total. The return captions each of these separately, for example “Household employee wages not reported on Form(s) W-2” on line 1b, which shows that each line has its own source. Dependent care and adoption benefits come next, on lines 1e and 1f.
Where it goes next
The wages total feeds the same sum as every other line in the block. The form’s caption for the total is “Add lines 1a through 1h”, which includes line 1g. The amount then carries into the line 1z total described on the line 1z page.
Form 8919 also comes up in the instructions for line 38, the estimated tax penalty. There, the tax shown on your return is the amount on line 24 minus the total of certain amounts, including those on “Forms 8828, 4137, 5329 (Parts III through IX only), and 8919.” That is a downstream use of the form, and the line 38 instructions explain it. For the first lines of the return, the job is simply to copy line 6 across.
What the instructions leave to Form 8919
This page covers the line to carry and the situation in which the form is used. If you have a Form 8919 to file, read that form first and come back to the return with the line 6 total in hand. The line by line walk through the rest of the income block is on Form 1040 line by line, and the overview of the return is on the Form 1040 page. If you have employer withholding questions, the Form W-4 page covers the form used for it.
Edition and line numbers
This page reads the 2025 Form 1040 and its 2025 instructions, the files irs.gov was serving as the current ones on 2026-10-17. The instructions state a rule about the two versions of the form: “The lines on Forms 1040 and 1040-SR are the same.” Line 1g is the same line number on both versions of the 2025 form. Check the tax year printed on the form you are filling in, and use the line numbers on that year’s form. For the full run of lines, see Form 1040 line by line.
Common mistakes
- Using a W-2 figure for line 1g. The instructions say “Enter the total of your wages from Form 8919, line 6.”
- Mixing up the two Form 8919 amounts. The instructions say Include the “amount from line 6 of Form 8919 on Form 1040 or 1040-SR, line 1g.” and separately “Include on line 6 the amount from line 13 of Form 8919.”
- Leaving line 1g out of the total. The form’s total line reads “Add lines 1a through 1h”, and line 1g is inside that range.
Related: Form 1040, Form W-4, Schedule 1 (Form 1040), and Form 1040-SR.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Form 1040, U.S. Individual Income Tax Return (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.