Federal Income, Social Security, and Medicare Taxes

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IRS.gov Website

Federal Income, Social Security, and Medicare Taxes

Medicare
Medicare Tax
Social Security and Medicare Taxes


Forms and Instructions

Relevant Forms

Form SS-16 Certificate of Election of Coverage

Topic Screen for this Form

Form 941 Employer's Quarterly Federal Tax Return
Instructions for Form 941, Employer's Quarterly Federal Tax Return

Form 941 (PR) Planilla para la Declaracion Federal TRIMESTRAL del Patrono
Instrucciones para el Formulario 941-PR, Planilla para la Declaracion Federal TRIMESTRAL del Patrono

Form 941 (PR) (Schedule B) Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal
Instrucciones para el Anexo B (Forma 941-PR), Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal

Form 941 (Schedule B) Report of Tax Liability for Semiweekly Schedule Depositors
Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors

Form 941-SS Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Instructions for Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands

2013 Form 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA (Info Copy Only)
2013 Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA and HSA, Archer MSA, or Medicare Advantage MSA Information
2012 Form 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA (Info Copy Only)
2012 Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA and HSA, Archer MSA, or Medicare Advantage MSA Information
2012 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Form 2032 Contract Coverage Under Title II of the Social Security Act

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Form 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits

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Form 4137 Social Security and Medicare Tax On Unreported Tip Income

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Form 5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information (Info Copy Only)
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Form 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes

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Form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa

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Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

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Form 8919 Uncollected Social Security and Medicare Tax on Wages

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Publications

Links Inside Publications

Publication 15 - Circular E, Employer's Tax Guide - 9. Withholding From Employees' Wages

Social Security and Medicare Taxes. The Federal Insurance Contributions Act (FICA) provides for a federal...

Publication 17 - Your Federal Income Tax (For Individuals) - Welfare and Other Public Assistance Benefits

Medicare. Medicare benefits received under title XVIII of the Social Security Act are not includible in the...

Publication 51 - Circular A, Agricultural Employer's Tax Guide - 4. Social Security and Medicare Taxes

4. Social Security and Medicare Taxes. Generally, you must withhold social security and Medicare taxes on...

Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Social Security and Medicare Taxes

Social Security and Medicare Taxes. Social security and Medicare taxes may apply to wages paid to an employee...

Publication 225 - Farmer's Tax Guide - Social Security and Medicare Taxes

Social Security and Medicare Taxes. All cash wages you pay to an employee during the year for farmwork are...

Publication 583 - Starting a Business and Keeping Records - Business Taxes

Federal Income, Social Security, and Medicare Taxes. You generally must withhold federal income tax from your...

Publication 926 - Household Employer's Tax Guide - Do You Need To Pay Employment Taxes?

Social Security and Medicare Taxes. The social security tax pays for old-age, survivors, and disability benefits...

Frequently Asked Questions

FAQ - IRS Procedures

What can be done if an employer will not withhold income taxes, social security, and Medicare from my pay?...

FAQ - Interest, Dividends, Other Types of Income

I received a Form 1099-MISC with an amount in box 7, (nonemployee compensation). What forms and schedules should...

FAQ - Interest, Dividends, Other Types of Income

My son is a newspaper carrier. I would like to know if this income is subject to social security and Medicare...

FAQ - Small Business, Self-Employed, Other Business

We hired a nanny to look after our baby while we work. How do we pay her social security taxes and properly...

FAQ - U.S. Aliens and Citizens Living Abroad

As a nonresident alien, I'm not subject to social security and Medicare withholding. My employer erroneously...

Tax Topics

Tax Topic 751

Social Security and Medicare Withholding Rates. The Federal Insurance Contributions Act (FICA) tax includes...

Tax Topic 758

Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return. Generally,...

Related Topic Links

$150 Test or the $2,500 Test

Affordable Care Act (ACA)

Approved Form 4361 or Form 4029

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables

Election by Certain Church Employees Who are Opposed to Social Security and Medicare

Exemption from Social Security and Medicare Taxes

Federal Insurance Contributions Act

HSA, Archer MSA, or Medicare Advantage MSA

Medicare Advantage MSAs

Medicare and Social Security, Tips Not Reported to Your Employer

Medicare Premium Total

Medicare Shared Savings Program (MSSP)

Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes

Reporting Uncollected Social Security and Medicare Taxes on Tips Reported to Your Employer

Requesting Exemption - Form 4029

Social Security and Medicare Tax Rates

Social Security and Medicare Tax Withholding

Social Security and Medicare Taxes for Farmworkers

Social Security and Medicare Taxes Paid by Employer

Social Security, Medicare, and FUTA Taxes on Sick Pay