§ 104. Related Tax Issues Not Addressed


Social Security benefits are financed by special taxes. Those taxes, paid by employees, employers, and self-employed individuals, are set out in a separate set of statutory provisions that can be found, today, with the other provisions of the Internal Revenue Code. In many respects these tax provisions track the benefit provisions of the Social Security Act in perfect parallel. The definitions of employment, wages, and self-employment income that operate in the benefit context are nearly identical to those that determine the incidence of the Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA) taxes. Consequently, there are times when decisions about a tax question furnish useful authority on a benefit issue. On the other hand, the tax and benefit settings are so distinct, involving different public agencies and private attorneys, that the practical overlap is slight. This reference work and accompanying resources are limited to the benefit side of Social Security. References to the program's tax provisions are limited to a few situations in which they constitute important authority on benefit questions.

Rev. 5/10

  • Related Sections:
    • Part 1
      § 300. Basic Elements of Coverage
      § 430. The Individual's Earnings Record
    • Part 2
      § A 310. What Counts as Wages or Self-Employment Income
      § A 500. Earnings Record - In General