Effective for wages paid on or after January 1, 1987, the responsibility for obtaining reports of wages and collecting Social Security taxes thereon was placed with the Internal Revenue Service. Previously, it had been the responsibility of the Social Security Administration; IMRF collected Social Security taxes on members’ wages and remitted them to the Social Security Administration. Under the Federal Insurance Contributions Act (FICA), IRS now administers this aspect of Social Security coverage.
Questions about the definition of wages, reporting procedures, and similar matters should be directed to the IRS.