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Federal-State Reference Guide - IRS tax forms

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 tax information generally applies to federal agencies, with some exceptions; for example, the discussion of employment that is subject to Social Security and Medicare taxes, including the Section 218 Agreement information, and the discussion of relief under Section 530 of the

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