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Publication 5138 (2-2014)

February 2014 Publication 5138 (2- 2014 ) Catalog Number 66217H Department of the Treasury internal revenue Service 2 CONTENTS INTRODUCTION .. 3 COMPENSATION .. 3 SOCIAL SECURITY AND MEDICARE COVERAGE .. 4 PUBLIC RETIREMENT SYSTEMS .. 5 RETIREMENT PLANS .. 6 FEE-BASED PUBLIC OFFICIALS .. 7 SPECIAL SITUATIONS FOR PUBLIC WORKERS .. 7 FRINGE BENEFITS .. 9 INFORMATION REPORTING .. 16 BACKUP WITHHOLDING .. 19 REFERENCE INFORMATION KEY DATES SECTION 218 .. 21 SOCIAL SECURITY COVERAGE (FLOWCHART).

February 2014 Publication 5138 (2-2014) Catalog Number 66217H Department of the Treasury Internal Revenue Service www.irs.gov

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