TN 1 (09-10)

SL 10001.120 SSA-IRS Federal Responsibilities

A. Social Security Administration (SSA)

SSA is responsible for the Social Security and Medicare coverage provisions under the Act. Under the authority of the Act, SSA:

  • Administers the Social Security and Medicare coverage provisions for State and local government employees under Sections 210 and 218;

  • Makes rules and regulations and establishes procedures, not inconsistent with Title II of the Act (42 U.S.C. 401 et. seq.), which are necessary or appropriate to carry out certain provisions of the Act;

  • Adopts reasonable and proper rules and regulations to regulate and provide for the nature and extent of the proofs and evidence and the method of taking and furnishing the same in order to establish the right to benefits under the Act;

  • Determines the coverage status of State and local government employees covered under a State’s Section 218 agreement and modifications thereof, and the mandatory coverage provisions under Section 210 of the Act, for Social Security and Medicare benefit purposes;

  • Interprets, executes and maintains Section 218 agreements and modifications to such agreements;

  • Assures the accurate crediting of earnings to all workers; maintains accurate earnings records; verifies the earnings amounts provided; and corrects erroneously posted amounts, as required by law;

  • Permanently maintains physical custody of the States’ Section 218 Agreements, modifications, and dissolutions; and

  • Permanently maintains physical custody of correspondence if it relates to the content of an agreement or modification (extent of coverage, deletions, corrections, dissolutions, etc.), a question or clarification involving the coverage extended by an agreement or modification, or any other coverage matter, or changes in the names of state and local entities.

B. Internal Revenue Service (IRS)

IRS is responsible for the Social Security and Medicare taxation provisions under the Internal Revenue Code (IRC). Under the authority of Chapter 21 of the IRC, IRS:

  • Administers the Federal Insurance Contributions Act (FICA), including the mandatory Social Security and Medicare provisions concerning services performed by State and local government employees;

  • Assures proper reporting and collection of Social Security and Medicare taxes by State and local government employers under the FICA through examination and other compliance programs; and

  • Interprets the FICA provisions applicable to State and local governments through published guidance, e.g., regulations, revenue rulings, revenue procedures, private letter rulings and field directives.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1910001120
SL 10001.120 - SSA-IRS Federal Responsibilities - 09/24/2010
Batch run: 09/24/2010
Rev:09/24/2010