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
    9.20 Social Security Coverage
    9.30 Jurisdiction Over Social Security Coverage
    9.40 Persons Subject to Social Security
       Persons Subject to Social Security - Introduction
       A. Emergency Workers
       B. Jurors
       C. Election Judges and Workers Paid Less than $1,000 per Calendar Year
       D. Patients and Inmates in Hospitals, Nursing Homes, and Other Institutions
       E. Exchange Aliens and Non-Immigrant Students
       F. Students
       G. Student Nurse
       H. Athletic Officials
       I. Recreation Instructors
       J. Elected Officials and Elected Members of Governing Bodies (City Council, Village Board, County Board, Board of Town Trustees, etc.)
       K. Appointed Governing Body Members and Officials
       L. Paid Board and Commission Members
       M. Employees Drawing Social Security
       N. Medicare-only Employees
    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