The Bulletin Index-Digest System & Highlights Summaries

Social Security Contributions

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Announcement 99–41 from IR Bulletin No. 1999-16
This document contains corrections to T.D. 8814, 1999–9 I.R.B. 4, that provides guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the Federal Insurance Contributions Act (FICA).

T.D. 8814 from IR Bulletin No. 1999-09
Final regulations under section 3121(v)(2) of the Code provide guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the federal Insurance Contribution Act (FICA).

Page 87 from IR Bulletin No. 1998-52
1999 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced the OASDI contribution and benefit base paid in 1999, the self-employment income earned in taxable years beginning in 1999, and the domestic employee coverage amount for 1999.

REG-104691-97 from IR Bulletin No. 1998-11
Proposed regulations under section 6053 of the Code permit employers to establish electronic systems for their tipped employees to use to report tips to the employer.

REG-209484-87 and REG-209807-95 from IR Bulletin No. 1998-08
Proposed regulations under sections 3121(v)(2) and 3306(r)(2) of the Code relate to when amounts deferred under or paid from certain nonqualified deferred compensation plans are taken into account as "wages" for purposes of the taxes imposed by FICA and FUTA.

Rev. Proc. 98-16 from IR Bulletin No. 1998-05
General standards for student FICA exception under section 3121(b)(10) of the Code. This procedure sets forth generally applicable standards for determining whether services performed by students in the employ of certain institutions of higher education qualify for the exception from FICA tax provided under section 3121 (b)(10) of the Code.

Social Security Contribution from IR Bulletin No. 1997-52
Social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced the OASDI contribution and benefit base for remuneration paid in 1998 and self-employment income earned in taxable years beginning in 1998. The Commissioner has also determined the domestic employee coverage threshold amount for 1998.

Social Security Contribution from IR Bulletin No. 1996-53
Social security contribution and benefit base. The Commissioner of the Social Security Administration has announced the OASDI contribution and benefit base for remuneration paid in 1997 and self-employment income earned in taxable years beginning in 1997.

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