9.40 J. Elected Officials and Elected Members of Governing Bodies (City Council, Village Board, County Board, Board of Town Trustees, etc.)

Elected officials are considered employees 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. purposes. This includes members of a governing body (board, council, commission, etc.). These officials may have earnings from other employment in excess of the Social Security wage base, but all wages up to the wage base paid to them by the city, village, county, etc. must be reported. Wages for elected officials must be reported, even if nominal in amount.

Refer to 9.10 H. IRS Form W-2 for Elected Officials' State Stipends and Appendix B-3 in this Section for information on reporting an elected official’s wages and state stipend on IRS Form W-2.

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