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Federal-State Reference Guide

Publication 963 (Rev. 11-2014) Catalog Number 21843B Department of the Treasury Internal Revenue Service Federal-State Reference Guide A Federal-State Cooperative Publication Social Security Administration Internal Revenue Service National Conference of State Social Security Administrators Providing guidelines for social security and Medicare coverage and tax withholding requirements for state, local and Indian tribal government employees and public employers. ii Introduction The Federal-State Reference Guide provides state and local government employers a comprehensive Reference source on social security and Medicare coverage and federal tax withholding issues.

The Social Security Independence and Program Improvements Act of 1994 established the SSA as an independent agency, effective March 31, 1995. This Act also increased the FICA exclusion amount for election workers from $100 to any amount less than the threshold amount mandated by law in a calendar year. (To verify the current year amount, see the

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  Federal, Guide, States, Reference, 1995, Federal state reference guide

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