9.10 G. IRS Form W-2 for Elected Officials' State Stipends

When an elected official is paid a stipend by the state, the state reports the stipend on IRS Form W-2 for federal income tax purposes. The IMRF employer A unit of government that joins IMRF. reports the stipend on IRS Form W-2 for Social Security Social Security coverage for IMRF members is required, except for a limited number of firefighters and police officers, by an agreement between the State of Illinois and the Commissioner of Social Security under Section 218 of the Social Security Act. IMRF members pay Social Security taxes on wages up to the wage base, and IMRF employers pay an equal amount. IMRF employers remit these taxes to the Internal Revenue Service. Applications for benefits and questions about Social Security should be directed to the local Social Security district office or representative or call 1-800-772-1213. and Medicare.

Depending on how you prepare your W-2 forms, you may choose to report an elected official’s wages and state stipend on a single W-2 or you may choose to report the wages on one W-2 and the state stipend on a separate W-2. Refer to Appendix B-3 in this Section.

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