• The “Sec. 218” checkbox in box (c) on Form W-3c has been eliminated. State and local…
Internal Revenue Bulletin 2006-13 · 2026-10-03 edition · updated 2026-10-04 · United States
Social Security coverage for employees under a section 218 agreement should write “Section 218 Agreement” in the lower-left corner of box (c) on Form W-3c.
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