This guide is produced annually by the IRS office of Federal, State and Local Governments (FSLG). It aims to provide a brief introduction to basic federal employment tax and reporting information issues for governmental employers.
This guide is intended to focus on the key points facing public employers and offer sources for further information about:
- Social Security and Medicare coverage;
- Public retirement systems and plans;
- Fee-based public officials;
- Special situations for public workers;
- Fringe benefits;
- Information reporting; and
- Backup withholding.
The guide is here.
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