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Tax Alert

Payroll and Employment Tax

IRS Provides Guidance on Form W-2 Reporting of Election Workers' Wages

The IRS provided guidance to government employers of election workers on whether such employees' wages must be reported on Form W-2. (Rev. Rul. 2000-6, 2000-6 IRB 1)

Wages paid to an election worker are not subject to federal income tax withholding; however, under IRC Section 6041(a), compensation of $600 or more in a calendar year must be reported by the employer in box 1 of the Form W-2. Also, the services of an election worker are not considered employment for FICA purposes unless, effective January 1, 2000, the worker's wages for a calendar year are $1,100 or more. As a result, if wages paid to an election worker are less than $1,100, generally the employer is not required to report the election worker's compensation on Form W-2 as FICA wages, unless the worker is covered under a state Section 218 agreement that has a lesser FICA exclusion threshold. Under a state Section 218 agreement, states and the SSA may agree to extend Social Security coverage to employees, including election workers.

This IRS clarification was made at the request of the National Conference of State Social Security Administrators (NCSSSA), which believed that such uniformity in Form W-2 reporting requirements was much needed by government employers. Donald Rohan, NCSSSA president, said that the ruling ". . . saves these employers $10 million annually by not requiring W-2s for wages that have no withholding." However, Rohan cautions government employers to check with their state Social Security administrator for the FICA exclusion threshold as specified by their state's Section 218 agreement, as this threshold dictates whether or not a Form W-2 might be required for FICA wage reporting purposes. For a list of state administrators, see the NCSSSA web site at (Press Release, National Conference of State Social Security Administrators, January 24, 2000)


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Useful Tax Links

ALTERNATIVE MINIMUM TAX: Alternative Minimum Tax - text of the U.S. Government code establishing the AMT.

CAPITAL GAINS: Tax Topic 409, Capital Gains and Losses - IRS

CHILDREN TAXPAYERS: Publication 929, Tax Rules for Children and Dependents; Tax for Children Under Age 14 Who Have Investment Income of More Than $1,400

INDIVIDUAL TAX RETURN: 3.22.3 Individual Income Tax Returns

ESTATE TAXES: Estate/Wealth/Gift Statistics -IRS and Publication 559, Survivors, Executors, and Administrators; Income Tax Return of an Estate-- Form 1041 and Publication 559, Survivors, Executors, and Administrators; Other Tax Information

FAIR TAX: IRS Tax Interactive - what is a fair tax

GIFT TAX: U.S. Estate and Gift Tax Law

PAYROLL TAXES: [4.4.2] 5.6 Payroll Taxes

SOCIAL SECURITY: Social Security History Home Page - This is the history web site of the social security administration with information on the history of Social Security and the Social Security Administration.


  • Internet: Browse and retrieve most Federal forms and publications from the IRS here.. These tax materials are available 24 hours a day, seven days a week.
  • Office: You may pick up forms or publications and even meet with IRS assistors for answers to your tax questions at your nearest IRS office - Where to File - IRS Offices. You can also call 1-800-829-1040 for recorded explanations that may answer your questions.
  • Phone: IRS forms line -- 1-800-TAX-FORM (1-800-829-3676) -- is open from 7:00 a.m. to 11:00 p.m., Monday through Saturday. You should know what forms you want by number, and the name or number of the publication. Taxpayers should allow up to 15 working days for telephone orders to be processed.
  • Telefax: available 24 hours a day, seven days a week 703-368-9694 -- offers 144 forms with instructions by return fax. You can request that the system fax a list of available items or you can find the order numbers in the various tax instruction booklets.

TAX HISTORY: Tax History Project at Tax Analysts - providing scholars, policy makers, and the media with information on the history of American taxation and Tax World - explanations of tax policy, history, courses, glossaries downloadable forms and a great menu of links to other important sites.

W-2 FORM: Form W-2 Information

W-4 FORM: Part 3 Revenue, Returns, and Accounts Processing Chap. 29 ISRP System Sec. 92 SC Processing of Form W-4 Employees' Withholding Allowance Certificate

... deferrals to a section 401(k) cash or deferred Note: Keep Copy C of Form W-2 for
at least 3 years after the due arrangement. Also includes deferrals under a ...

File Manager For Forms - IRS

... correct any name, SSN, or Earned income credit (EIC). You must file a tax amount
error reported to the SSA on Form W-2. If return if any amount is shown in box ...

Form W-2 Preparation Software
Form W-2. Who must file Form W-2: Employers must file
Form W-2 for wages paid to each employee ...

Form W-2 Preparation Software
... Form W-2. Extension to file: You may request an extension
of time to file Form W-2 by sending ...

Paper Form W-2 Q&As
... to report amounts you paid your household employees. You must also file Form W-2
with SSA by the last day of February following the year the wages were paid. ...

Statement of Earnings - Form W-2
IF.7. Statement of Earnings - Form W-2. Each employer is required to send each employee
a Form W-2, Statement of Earnings, during January. This form includes ... | Form | IRS Form W-2: Employers Wage and ...
... See all forms and agreements. Home > Employment & HR > Benefits > Payroll
> IRS Form W-2: Employers Wage and Tax Statement. ...

Forms W-2, Form W-3, Form W-2c, Form W-3c Defined
... Employers must file Form W-2 for each employee from whom income, social security,
or Medicare taxes have been withheld. You must also file Form W-2 for each ...

I never received a Form W-2. What do I do?
I never received a Form W-2. What do I do? Employers
must provide employees with form ...

Tax Topic 752, Form W-2 Where, When, and How to File - ...
Uncle Fed's Tax*Board, 1999 Tax Year. IRS Tax Topic 752. Form
W-2 Where, When, and How to File. ...

Form W-2
... Form W-2 Wage and Tax Statement is an Internal Revenue Service (IRS) form that
enables employees to file their personal tax returns and provides the IRS ...

Form W-2, Box 13 and W-3, Box 12D3;15= (No Responses);13= ( ...
... Document 2971. Form W-2, Box 13 and W-3, Box 12: QUESTION : What do I enter in
Form W-2, Box 13 so the information will link to Form W-3? ANSWER: W-2 Box 12 ...

Form W-2 Can Substitute For A Form 1040 !!
Form W-2 Can Substitute For A Form 1040 !! Form W-2 Can Substitute For A Form
1040 !! Form W-2 Can Substitute For A Form 1040 !! ...

Start your search on W-2 FORM.

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