Publication 963 (Rev. October 1997) - Uncle Fed's Tax*Board

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Individuals Employed In More Than One Position . . . . . . . . . . . 6-9 Alternative Lookback Rule . . . . . . . . . . . . . . . . . . . . . . . 6-9 Treatment of Re-Hired Annuitants . . . . . . . . . . . . . . . . . . . 6-10 Questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-10 7. The Role Of The State Social Security Administrator What Is a State Social Security Administrator . . . . . . . . . . . . . 7-3 National Conference of State Social Security Administrators (NCSSSA) 7-4 Audits And <strong>Rev</strong>iews Of Public Employers . . . . . . . . . . . . . . . 7-4 State Social Security Administrators . . . . . . . . . . . . . . . . . . 7-5 Questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7-9 8. The Social Security Administration (SSA) Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-3 Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-3 Social Security Administration Responsibilities . . . . . . . . . . . . 8-4 Parallel Social Security Office Contacts . . . . . . . . . . . . . . . . 8-5 Questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-10 9. The Internal <strong>Rev</strong>enue Service (IRS) Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-3 Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-3 Region and District Office Chart . . . . . . . . . . . . . . . . . . . . 9-4 Questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-6
10. Public Employers State Government . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-3 Local Government . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-3 What Are Interstate Instrumentalities? . . . . . . . . . . . . . . . . . 10-4 Local Governments By Type—State . . . . . . . . . . . . . . . . . 10-5 Wages and Employment Taxes . . . . . . . . . . . . . . . . . . . . 10-8 Federal Unemployment Tax Act (FUTA) . . . . . . . . . . . . . . . 10-11 Federal Income Tax Withholding . . . . . . . . . . . . . . . . . . . 10-11 Supplemental Wages . . . . . . . . . . . . . . . . . . . . . . . . . 10-12 Social Security and Medicare Tax Withholding . . . . . . . . . . . . 10-13 Employer Identification Number . . . . . . . . . . . . . . . . . . . . 10-13 Advance Earned Income Credit . . . . . . . . . . . . . . . . . . . . 10-14 Form 941 and 941c . . . . . . . . . . . . . . . . . . . . . . . . . . 10-14 Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-15 FTD Fast Facts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-17 Description of Deposit . . . . . . . . . . . . . . . . . . . . . . . . . 10-17 Wage Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-18 Regional Magnetic Media Coordinators . . . . . . . . . . . . . . . . 10-19 How SSA Processes Wage Reports . . . . . . . . . . . . . . . . . . 10-20 Making Corrections . . . . . . . . . . . . . . . . . . . . . . . . . . 10-21 Common Reporting Errors . . . . . . . . . . . . . . . . . . . . . . . 10-21 FICA Tax Rates and Limits . . . . . . . . . . . . . . . . . . . . . . 10-23 Questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-24
Page 1 and 2: FEDERAL-STATE REFERENCE GUIDE Socia
Page 3: 4. Social Security Coverage Social
Page 8 and 9: Preface Objectives of this book Th
Page 10 and 11: Introduction Introduction Social Se
Page 12 and 13: Introduction Who Is Responsible for
Page 14 and 15: 2 Frequently Asked Questions
Page 16 and 17: Commonly Asked Questions Questions
Page 18 and 19: Commonly Asked Questions 10. Where
Page 20 and 21: Commonly Asked Questions SSA 21. My
Page 22 and 23: Determining Worker Status 3
Page 24 and 25: Determining Worker Status Introduct
Page 26 and 27: Determining Worker Status The gover
Page 28 and 29: Determining Worker Status The deter
Page 30 and 31: Determining Worker Status Audits co
Page 32 and 33: Determining Worker Status COMMON LA
Page 34 and 35: Determining Worker Status Presence
Page 36 and 37: Determining Worker Status ♦ ♦
Page 38 and 39: Determining Worker Status In practi
Page 40 and 41: Determining Worker Status If statut
Page 42 and 43: Determining Worker Status FORM SS-8
Page 44 and 45: Determining Worker Status Penalty R
Page 46 and 47: Social Security Coverage 4
Page 48 and 49: Social Security Coverage Social Sec
Page 50 and 51: Social Security Coverage Note NOTES
Page 52 and 53: Social Security Coverage Chronology
Page 54 and 55:
Social Security Coverage The Social
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Social Security Coverage Note: Serv
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Social Security Coverage Positions
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Social Security Coverage Questions
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5 Medicare/Hospital Insurance Cover
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Medicare/Hospital Insurance Medicar
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Medicare/Hospital Insurance Employe
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Medicare/Hospital Insurance IRS 2.
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Public Retirement Systems 6
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Public Retirement Systems Definitio
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Public Retirement Systems meet this
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Public Retirement Systems participa
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Public Retirement Systems Individua
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Public Retirement Systems IRS 3. Wh
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7 The Role of the State Social Secu
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The Role Of The State Social Securi
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The Social Security Administration
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The Internal Revenue Service (IRS)
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The Internal Revenue Service Overvi
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The Internal Revenue Service Region
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The Internal Revenue Service 2. Wha
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THIS IS A BLANK PAGE —THROW AWAY
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Public Employers NOTES Local govern
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Public Employers NOTES Local Govern
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Public Employers NOTES Example: A
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Public Employers NOTES group-term l
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Public Employers NOTES 2. the emplo
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Public Employers NOTES Advance Earn
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Public Employers NOTES Electronic D
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Public Employers NOTES Wage Reporti
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Public Employers NOTES How SSA Proc
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Public Employers NOTES Paper Form W
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Public Employers NOTES Questions 1.
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Social Security and Medicare Benefi
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THIS IS A BLANK PAGE __ THROW AWAY
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Publications, Forms and Other Resou
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Publications, Forms and Other Resou
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Glossary 13
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Glossary of Terms Absolute Coverage
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Government Pension Offset The gover
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Social Security Administration (SSA
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THIS IS A BLANK PAGE—THROW AWAY
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Appendix Internal Revenue Service R
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Appendix United States Circuit Cour
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Appendix Internal Revenue Service D
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Appendix (5) Such agreement shall,
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Appendix (C) For the purposes of th
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Appendix (B) such retirement system
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Revenue Ruling 86-88 Revenue Ruling
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Revenue Ruling 86-88 Q7. An employe
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Revenue Ruling 86-88 Q16. Will all
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Appendix Q5. In November 1982, an i
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Appendix (2) Periods of more than 3
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Appendix (4) Credited service for p
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Publication 963 (Rev. October 1997) - Uncle Fed's Tax*Board

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