You can ask the IRS to make a determination as to whether an employer-employee relationship exists by filing Form SS-8. If the IRS finds that an employer incorrectly treated an employee as a nonemployee, the employer will be liable for the social security and Medicare tax withholding that he or she failed to withhold and pay.    Holding the employer liable for the tax that was not withheld does not relieve you of the liability for your share of social security and Medicare taxes. To pay your portion, attach Form 8919 to your individual income tax return and report the employee share of social security and Medicare on Page 2 of Form 1040.