Flowchart for tax deposits & adjustments

The flowchart below gives a simplified overview of how taxes, and adjustments to those taxes, flow into the Social Security Trust Funds. The main players in the process are employers, the Social Security Administration, and the Department of the Treasury. In the flowchart, "FICA" refers to taxes on wages defined in the Federal Insurance Contributions Act, and "SECA" refers to self-employment taxes defined in the Self Employment Contributions Act. See the table below the flowchart for other acronyms.

Acronyms for organizations in flowchart

Acronym	Organization
BEA	Bureau of Economic Analysis, Department of Commerce
BLS	Bureau of Labor Statistics, Department of Labor
BPD	Bureau of Public Debt, Department of the Treasury
FMS	Financial Management Service, Department of the Treasury
IRS	Internal Revenue Service, Department of the Treasury
OMB	Office of Management and Budget, Executive Office of the President
OTA	Office of Tax Analysis, Department of the Treasury
SSA	Social Security Administration