Chapter 14Earnings Records and Tax Reports

Table of Contents
1400. Earnings as Basis for Benefits
1401. Social Security Numbers
1402. What precautions should be taken when using SSNs and SSN cards?
1403. Earnings Record
1404. Earnings Reports Filed by Employers
1405. Social Security and Medicare Tax Rates
1406. Employee Tax Deducted from Pay
1407. Employees Working for More Than One Employer
1408. Special Rules for Cash Tips After 1965
1409. What tax return forms do employers use?
1410. What are the due dates for filing returns and paying taxes?
1411. Statements of Earnings for Employees
1412. Records Employers Must Keep
1413. What Internal Revenue Service publications provide information on employer tax payments?
1414. Self-Employment Tax
1415. Social Security Taxes on Self-Employment Income
1416. What are the reporting requirements for self-employed people?
1417. What forms are filed for partnerships?
1418. What IRS publications provide information on self-employment tax payments?
1419. Earnings Information Available from Social Security Records
1420. Procedure for Correcting Earnings Record
1421. Evidence Needed to Change Earnings Record
1422. How are wage disputes between employer and employee resolved?
1423. Time Limit for Correcting Earnings Records
1424. When can earnings records be revised after the time limit?
1425. Time Limit Extended if an Investigation is in Progress
1426. Time Limit Suspended During Military Service
1427. Is notice given of changes in an earnings record?