Contents
Publication 963 — Federal - State Reference Guide: A Federal-State Cooperative Publication · 2026-10-03 edition · updated 2026-10-04 · United States
CHAPTER 1 | Social Security and Government Employers
CHAPTER 2 | Government Entities and Federal Taxes
CHAPTER 3 | Wage Reporting and Employment Taxes
CHAPTER 4 | Determining Worker Status
CHAPTER 5 | Social Security and Medicare Coverage
CHAPTER 6 | Social Security and Public Retirement Systems
CHAPTER 7 | Social Security Administration
CHAPTER 8 | Internal Revenue Service
CHAPTER 9 | State Social Security Administrators
GLOSSARY
APPENDIX
Section 218 of Social Security Act Amended Section 530 of Revenue Act of 1978 Revenue Procedure 85-18 Revenue Ruling 2000-6 Revenue Ruling 2003-46 Revenue Ruling 86-88 Revenue Ruling 88-36 Revenue Procedure 91-40
INDEX
ii
n Chapter 1
Rev. Proc. 81-43 is amplified and superseded.¶
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