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Federal-State Reference Guide (IRS Publication 963) A Federal-State Cooperative Publication ã ã ã 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. (Rev. 10-2006) Catalog Number 21843B ii iii The Federal-State Reference Guide provides state and local
    Federal-StateReference Guide   (IRS Publication 963)   A Federal-State Cooperative Publication ã   Social Security AdministrationInternal Revenue ServiceNational Conference of State Social Security Administrators ã   ã   Providing guidelines for socialsecurity and Medicare coverageand tax withholding requirementsfor state, local and Indian tribalgovernment employees and publicemployers. (Rev. 10-2006)Catalog Number 21843B      ii   iii    The Federal-State Reference Guide provides state and local government employers acomprehensive reference source for social security and Medicare coverage and FederalInsurance Contributions Act (FICA) tax withholding issues. This guide is a cooperativeeffort of the Social Security Administration (SSA), the Internal Revenue Service (IRS),and the National Conference of State Social Security Administrators (NCSSSA). The Guide was first published in July 1995 with special assistance from the State of Colorado,which spearheaded the effort. Topics addressed in this publication include determiningworker status, public retirement systems, social security and Medicare coverage andbenefits, Section 218 Agreements, employment tax laws and other tax issues.Beginning with the 2005 edition, the Federal-State Reference Guide has been producedprimarily as a web-based product, and the web document will be updated periodically.However, it retains the general structure of previous editions and the most recent versioncan be printed by accessing the IRS web page This web site alsocontains information about other related tax topics, upcoming events, the FSLG Newsletter  , and how to contact the IRS. All IRS forms and publications referred to in thispublication can be ordered free through the IRS at (800) 829-3676. Most can bedownloaded through the IRS web site The office of Federal, State andLocal Governments (FSLG) web site is For general or account-related questions, the Customer Account Service is available at (877) 829-5500, 8:00 6:30 p.m. ET, Monday through Friday. This edition also includes information to assist Indian tribal governments. Federal tax lawestablishes the role of Indian tribal governments as employers. Tribal governments arerequired to follow substantially the same procedures as other employers; however, somespecial provisions that apply to tribal governments are addressed in later chapters. If youhave questions about Indian Tribal governments, please visit our web site telephone your local IRS Indian Tribal Governments office. Thisweb site also contains Publication 4268,  Employment Tax Desk Guide, for furtherinformation which specifically addresses employment tax issues for tribal governments.All SSA forms and publications can be downloaded from SSA’s web site, or go directly to SSA web pages for state and local governmentemployers Here you can find contact information forSocial Security local offices, regional specialists and State Social SecurityAdministrators. To talk to a Social Security representative call 1-800-772-1213 (TTY 1-800-325-0778).The Federal-State Reference Guide   is for informational and reference purposes only.Under no circumstances should the content be used or cited as authority for assuming, orattempting to sustain a technical position with respect to employment tax or benefitobligations. The Internal Revenue Code (IRC), Social Security Act (Act) and relatedregulations, rulings and case law are the only valid citations of authority for technicalmatters.
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