E

See Also Wages

SSI effect on, §2128, §2129, §2130, §2131, §2132, §2133, §2134, §2135, §2136, §2137, §2138, §2139, §2140, §2141, §2142, §2143, §2144, §2145, §2146, §2147

Social Security credits, §212

Wage and Tax Statement, Form W-2, §1409, §1726, §1727

annual exempt amount, §1802, §1803

annual report, §1814, §1815, §1816, §1817, §1818, §1819, §1820, §1821, §1822

clarification of report, §113

countable, §2131, §2132, §2133

earnings test, types, §1811

excess, §1802, §1803, §1804, §1805

excess earnings, defined, §1802

excluded under earnings test, §1812

foreign work test, §1823, §1824, §1825

grace years, defined, §1807

in-kind, defined, §2140

included under earnings test, §1811

maintenance of records, §112

maximum creditable in year, §714

monthly exempt amounts, §1807

non-covered work for pay, defined, §1825

non-service months, defined, §1807

number of hours worked, §1826

partial payments, §1806

quarters of coverage, §212

recording process, §113

rental income, §1216

reported or credited incorrectly, §1420

reports must be filed annually, §1404

self-employed, §1414, §1810

short taxable years, §1808

substantial gainful activity, §620, §621

substantial services, defined, §1807

total computable, §713

total, for taxable year, §1809

wages, §1810

work outside the U.S., §1824

Earnings record:

IRS publications, employer tax payments, §1413

Social Security and Medicare tax rates, §1405

Social Security number precautions, §1402

Social Security number, application and use, §1401, §1402

Social Security taxes, §1403

basis for benefit rate and insured status, §1400

benefits payable on more than one earnings record, §733, §734, §735, §736, §737

convicted persons, §1838

correction procedure, §1420, §1421, §1423

correction, State and local employment, §1019

crediting, §113

deportation or removal of beneficiary, §1841

disclosure of information, §117

evidence of unrecorded wages, §1726, §1727, §1728, §1729, §1730, §1731, §1732, §1733

extension of time limit, §1425

filing requirements by employers, §1404

insured status, quarters of coverage, §200

maintenance, §112

notice of changes, §1427

recording, §114

records kept by employers, §1412

reports filed annually, §1404

revisions after time limit expires, §1424

subversive activities, benefit affects, §1837

suspension of time limit, military service, §1426

tax deductions, §1406

tax forms, §1409

time limit for review and correction, §1421, §1423, §1424, §1425, §1426

tips, §1303, §1329, §1406, §1408

wage disputes between employer/employee, §1422

wage statements conflict, §1422

what is shown on earnings record, §1403

Earnings reports, employer filing procedures, §1404

Earnings test:

annual exempt amounts, §1803

annual exempt amounts for short taxable years, §1808

defined, §1801

excluded income, §1812

homeworkers, §830

included income, §1811, §1813

total earnings, §1809

wages and self-employment income counted, §1810

without fault provisions, overpayments, §1915, §1916

Economic and human development programs, coverage, §942

Education, age, and work experience, disability evaluation, §608

Educational institution defined, §343

Elapsed years defined, §704

Election to receive reduced spouse's benefits, §320

Emergency advance payments, SSI, §2187

Employee's Report of Tips to Employer, Form 4070, §1408

Employees:

Social Security card, issuance procedure, §101

Social Security number, application and use, §1401, §1402, §1404

State and local

See State and local employment

U.S. citizens working in U.S. for foreign governments, §938

Wage and Tax Statement, Form W-2, §1409, §1411

agent-drivers or commission-drivers, §827

awards, exclusions from gross income, §1330

beneficiary working outside U.S., deductions, §1823, §1824, §1825, §1826, §1827, §1828

citizens working outside U.S., §961, §962, §963, §964, §965, §966

civilian Federal employee, §940

classes of workers defined by the Social Security Act, §800

common-law test not met, §826

common-law test, control factor, §802, §803, §804, §805, §806, §807, §808, §809, §810, §811, §812, §813, §814, §815, §816, §817, §818, §819, §820, §821, §822, §823

compensation, §815

controlling factors or elements of common-law test, §803, §804, §805, §806, §807, §808, §809, §810, §811, §812, §813, §814, §815, §816, §817, §818, §819, §820, §821, §822, §823

corporation officers and directors, §824

court reporters, §1127

defined, §800

differences in treatment of employees and self-employed persons, §800

domestic services, §915, §916, §917, §918, §919

earnings conflict with employer, §1422

earnings report, §1404

employer identification, §801

farm crew workers, §831

foreign government, instrumentality, or international organization, §937, §1124

homeworkers, §830

life insurance salespersons, full-time, §828

ministers and members of religious orders, §932

newspaper or magazine vendors, §930, §1123

nonprofit organizations, §931

partnerships, §825

requirements other than common-law test, §826

statement of earnings, §1417

tax payments, deducted or paid by employer, §1406

tip income, §1303, §1329, §1408

traveling or city salespersons, full-time, §829

wages

See Wages

work relationships, §809

working for two or more employers, §1407

Employer:

American, §962

Internal Revenue Service tax guides, §1413

State

See State and local employment

crew leader (farm), §831

defined, §801, §1404

earnings conflict with employee, §1422

earnings reports, §1404, §1405, §1406, §1407, §1408, §1409, §1410, §1411, §1412, §1413

group-term life insurance, wages, §1337

household employment and employer tax return forms, §1409

payment of Federal Insurance Contributions Act (FICA) tax, §1406

record maintenance, §1412

tax return forms, §1409

tip income reports, §1329, §1408

Employer's Annual Tax Return for Agricultural Employees, Form 943, §1409

Employer's Application for Identification, Form SS-4, §1404

Employer's Quarterly Federal Tax Return, Form 941, §1404

Employer's Quarterly Tax Return for Household Employees (For Social Security), Form 942, §1404

Employer-employee relationship:

State and local

See State and local employment

agent-drivers or commission-drivers, §827

common-law control test, §802, §803, §804, §805, §806, §807, §808, §809, §810, §811, §812, §813, §814, §815, §816, §817, §818, §819, §820, §821, §822, §823

earnings reports, §1404

facilities, §818

family employment, §926, §927, §928

farm crew workers and leaders, §831

full-time employment, §811

homeworkers, §830

identity of employer, §801

instructional requirement, §804

job functions, §807

life insurance salespersons, §828

place of employment, §812

report submissions, §814

requirements other than common-law test, §826

retroactive coverage, former employees, §1011

training, §805

traveling expenses, §815

traveling or city salespersons, full-time, §829

wage disputes, §1422

work schedules, §810

Employment (coverage):

Federal employee, §940

State and local

See State and local employment

beneficiary working outside U.S., deductions, §1823, §1824, §1825, §1826, §1827, §1828

domestic services, §915, §916, §917, §918, §919, §926, §927

family, §926, §927, §928

farm or agricultural, §901, §902, §903, §904, §905, §906, §907, §908, §909, §910, §911, §912, §913, §914

fee compensated services, §1122, §1125

fishing boat operators and crews, §1134

foreign government, instrumentality, or international organization, §937, §938

general discussion, §900

included-excluded rule, §968, §969

interns, hospital, §923

nonprofit organizations, §931

outside the U.S., §961, §962, §963, §964, §965, §966

railroad, §967

special minimum PIA, §717

student, §919, §920, §921, §922

work not in course of employer's trade or business, §924, §925

work performed under Immigration and Nationality Act, §939

Employment outside the U.S., §1827

End-stage renal disease

See Hospital insurance benefits

Endorsement of checks, §124

Entitlement:

Medicare prescription drug benefit, §128

Medicare prescription drug costs, Extra Help with, §2600, §2601, §2602, §2603, §2604, §2605, §2606, §2607, §2608, §2609, §2610, §2611, §2612, §2613, §2614, §2615