14581-F

Social Security Coverage Compliance Self-Assessment For State and Local Government Entities

Agency
IRS
Revision
June 2017
Fillable fields
19
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 14581-F online
Page 1 of form 14581-F

Form 14581-F: Social Security Coverage Compliance Self-Assessment

Form 14581-F, Social Security Coverage Compliance Self-Assessment For State and Local Government Entities, is a checklist for public employers. The form says the Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools for voluntary use by government entities, and it lists Form 14581-F for use by state and local government entities only.

This form covers Social Security coverage and refers to Publication 963. It asks whether the entity has Social Security coverage under a Section 218 Agreement and/or Modification, whether there have been any Modifications, whether services performed by any employees are excluded from Social Security and/or Medicare coverage, and whether the entity is subject to mandatory Social Security coverage. Each question has Yes, No and Follow Up boxes, a note on the rules and a Comments field.

The form says the tools are provided for general information only and don't constitute legal advice or determinations by the IRS. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 14581-F

Introduction and common errors

Explains the seven tools in the series and lists errors the form says were identified during IRS audits of public employers, such as Forms 941 or 944 that do not reconcile with Forms W-2 and W-3.

Question 1: Section 218 coverage

Whether the entity has Social Security coverage under a Section 218 Agreement and/or Modification. If no, the form says to skip to question 4.

Question 2: Modifications

Whether there have been any Modifications to the Section 218 Agreement. If yes, the form asks for all Modification numbers, dates and a description of the changes each one made.

Question 3: excluded services

Whether services by any employees are excluded from Social Security and/or Medicare coverage, with notes on required and optional exclusions under Section 218 and a space to list excluded categories of workers.

Question 4: mandatory coverage

Whether the entity is subject to mandatory Social Security coverage, with a note on the services the IRC exempts from mandatory Social Security and Medicare taxes.

Notes/Follow-up

A closing space for notes and follow-up items after all questions are answered.

How to fill out Form 14581-F

  1. 1

    Choose who completes it

    The form says the tools are intended for those responsible for withholding and paying employment taxes and filing required information returns. It has fillable fields for completing it on screen or on paper.

  2. 2

    Find the Section 218 Agreement

    The form says an entity uncertain whether it is covered can get a copy of its Section 218 Agreement and any Modifications from the State Social Security Administrator.

  3. 3

    Question 1

    Check Yes, No or Follow Up for Section 218 coverage. If the answer is no, the form says to skip to question 4.

  4. 4

    Questions 2 and 3

    List Modification numbers, dates and changes for question 2. For question 3, list the categories of workers excluded from coverage under the Section 218 Agreement or Modification.

  5. 5

    Question 4

    Check Yes, No or Follow Up for mandatory Social Security coverage, using the note on the services the IRC exempts.

  6. 6

    Add comments and follow-up

    Use the Comments field under each question to record details, and list open items in Notes/Follow-up at the end.

Why fill Form 14581-F on indox

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  • Works on a phone, tablet or computer

What happens with it

No filing address or deadline

The form prints no filing address, deadline or signature line. It describes itself as a self-assessment tool for voluntary use by government entities.

Not legal advice

The form says the tools are provided for general information only. They don't constitute legal advice or determinations by the IRS regarding particular tax situations, and they don't cover every question.

State Social Security Administrators

The form says they are responsible for maintaining and administering the states' Section 218 Agreements and Modifications with the Social Security Administration. The NCSSSA website lists their contact information.

July 1, 1991 rule

The note to question 4 says that after July 1, 1991, full-time, part-time, temporary and seasonal employees not participating in a qualifying retirement system made available through their employer "must be covered by Social Security".

Other resources

The form says information for state and local government employers is available at www.ssa.gov/slge/, and points to IRS Publication 963 for exclusions from coverage.

Related forms

Who completes Form 14581-F?

  • State and local government entities

    The form lists Form 14581-F with Forms 14581-C and 14581-E as the tools for use by State and Local Government Entities Only.

  • Payroll and employment tax staff

    The people responsible for withholding and paying employment taxes for the entity's workers, both employees and independent contractors.

  • Staff who file information returns

    The form also names those responsible for filing required information returns, such as Forms W-2 and W-3 mentioned in its common errors list.

  • Voluntary use

    The form describes the series as tools for voluntary use by government entities to conduct self-assessments of their compliance.

  • Not listed for federal entities

    The form lists Forms 14581-A, B, D and G for federal, state and local government entities. Form 14581-F is not on that list.

The form says the self-assessment tools are intended to be completed by those responsible for withholding and paying employment taxes and filing required information returns. It lists Form 14581-F for use by state and local government entities only.

Official sources and the blank

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Questions about Form 14581-F

Is Form 14581-F filed with the IRS?

The form prints no filing address or deadline. It describes the Form 14581 series as tools for voluntary use by government entities to assess their own compliance.

Who is Form 14581-F for?

The form lists it for use by state and local government entities only, completed by those responsible for employment taxes and information returns.

What is a Modification?

The form says a modification is an amendment to the state's Section 218 Agreement. State Social Security Administrators prepare them, for example to include additional coverage groups or to correct errors in other Modifications.

How can an entity get a copy of its Section 218 Agreement?

The form says to contact the State Social Security Administrator. Contact information is on the National Conference of State Social Security Administrators (NCSSSA) website.

Are workers excluded from a Section 218 Agreement always exempt?

The form says excluded categories may still be subject to Social Security and Medicare withholding under the mandatory provisions if they do not participate in a retirement plan that replaces Social Security.

Does completing it give an IRS ruling?

No. The form says the tools don't constitute legal advice or determinations by the IRS regarding particular tax situations.