Welcome
Forms and Check Lists
1. General Information
2. Authorized Agent
3. Coverage
4. Reporting
5. Benefits
6. Member Accounts
7. Employer Contributions
Appendix - Federal Tax Reporting/Social Security
    9.00 Introduction
    9.10 Federal Income Tax Reporting
       Federal Income Tax Reporting - Introduction
       A. Explanation of Terms
       B. IMRF as Defined by the IRS
       C. Tax Deferred Treatment of Member Contributions
       D. Income Tax Withholding Under the 414(h) Tax Deferred Plan
       E. Social Security and Medicare
       F. IRS Form W-2 for Employees
       G. IRS Form W-2 for Elected Officials' State Stipends
    9.20 Social Security Coverage
    9.30 Jurisdiction Over Social Security Coverage
    9.40 Persons Subject to Social Security
    9.50 Covered Wages
    9.60 Reporting
    Appendix A-1: Social Security Wage Bases, Medicare Rates, and Social Security Rates
    Appendix A-2: Wage Cap for Tier 2
    Appendix B-1: Completed W-2 - Employer HAS Filed Resolution
    Appendix B-2: Completed W-2 - Employer Has NOT Filed Resolution
    Appendix B-3: Completed W-2 - Reporting an Elected Official's State Stipend