Basic (02-95)

RM 01103.001 Overview of Tax Procedures

A. Introduction

This subchapter outlines the tax procedures that:

  • Provide funding for the Social Security programs, and

  • Establish employer reporting requirements needed to maintain workers' Social Security earnings records.

B. Preview

The information provided in this subchapter will help in:

  • Responding to general inquiries from employers, employees, and others about Social Security wage reporting and taxes.

  • Conducting or participating in employer educational seminars, workshops, or public informational activities on wage reporting.

  • Assisting employers to apply for employer identification numbers (EIN's).

  • Identifying records that could help employers resolve earnings reporting problems found in the annual wage reporting (AWR) process.

NOTE: For an overview of the AWR process, see RM 01101.005. For a discussion of employer wage reporting requirements and reporting forms, please visit www.irs.gov/formspub/index.html for a complete listing of Internal Revenue Service (IRS) forms and publications.

C. Policy

The bases for the procedures described in this subchapter are found in Chapters 21, 25, and 61 of the Internal Revenue Code, and in Internal Revenue Service (IRS) Regulations, 26 CFR 31.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0101103001
RM 01103.001 - Overview of Tax Procedures - 02/27/2012
Batch run: 08/01/2012
Rev:02/27/2012