Social Security for State and Local Government
Effective January 1, 1951, federal law allowed states to enter into voluntary agreements with the Social Security Administration (SSA) for Social Security coverage for their state and local governments. Visit the SSA website for the online Social Security handbook and recent press releases.
Please Note: If you have questions about your individual Social Security accounts, you should direct them to your local Social Security office or call the Social Security Administration at (800) 772-1213.
- Social Security Administrator Advisory 2016-01 - Statewide Election Worker SS and MC Tax Exclusion
- COLA Facts Sheet
- Official Website of the U.S. Social Security Administration
- Social Security Number Verification
- Employer Reporting Instructions & Information
- Election Officials and Election Workers
- Election Workers
- Overview of Section 218 Agreements
- State and Local Government Employers - Information
- If you hire new employees not covered by Social Security
- Your Social Security Statement
- IRS issues warning about Coronavirus-related scams; watch out for schemes tied to economic impact payments
- IRS Federal, State, and Local Governments
- IRS Form W-9
- IRS Videos:
- Payroll Reporting for Election Workers Learn about reporting and withholding requirements that apply to paid election workers.
- Why File Form 1099-MISC Learn about the basic filing requirements for reporting payments on Form 1099-MISC.
- Taxpayer Identification Number (TIN) Matching Program Use TIN Matching to validate whether the TIN and name combinations provided on Forms W-9 match IRS tax filing records prior to submitting related information returns.
- 10 Minutes on Reconciling Forms 941/W-3/W-2 to Gross Payroll Employers who reconcile payroll can avoid discrepancies by ensuring that employees’ wages and taxes reported to the IRS and the Social Security Administration match.
Find these presentations and more on the IRS video portal.