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Form 14581E: Retirement Plan Coverage Compliance Self-Assessment For State and Local Government Entities
IRS Form 14581E is a Retirement Plan Coverage Compliance Self-Assessment for State and Local Government Entities. This tool helps public employers identify compliance issues, such as those related to Social Security replacement plans.
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IRS Form 14581E - Retirement Plan Coverage Compliance Self-Assessment For State and Local Government Entities
IRS Form 14581E is a Retirement Plan Coverage Compliance Self-Assessment for State and Local Government Entities. This tool helps public employers identify compliance issues, such as those related to Social Security replacement plans.
Risk Radar
Scan points- 1Confirming that the retirement plan meets minimum benefit standards is critical for replacement status.
- 2Totals on Forms 941 or Form 944 not reconciling with W-2/W-3 records.
- 3Failing to use or update Forms W-9 and W-4 when necessary for employees.
- 4Incorrectly treating certain workers as independent contractors instead of employees.
- 5Failure to pay and withhold Medicare-only tax on rehired annuitants.
Plain English
This form helps state and local government entities check if their retirement plans meet the rules required by the IRS. By completing it, an entity confirms whether its plan qualifies as a replacement for Social Security coverage and addresses other tax requirements. It serves as a guide to flag potential compliance problems before an audit.
Submission Date
- Filing date: 2017-09-16 08:00:44
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a public employer (Federal, State, or Local Government Entity) and need to assess compliance with federal tax and Social Security laws regarding retirement plan coverage.
- Do not use this form when your primary compliance issue relates only to Fringe Benefits, International Issues, Worker Status, Medicare Coverage, or Social Security Coverage; use the corresponding Form 14581 sub-tool instead.
- Check Form 14581-A instead when assessing compliance related to Fringe Benefits.
Form selector
Use this form or another form?
Need to assess benefits coverage only
Used for International Issues Compliance Self-Assessment
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Need to assess worker classification issues
Used for Worker Status Compliance Self-Assessment
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Need to assess other general tax topics
Used for Other Tax Issues Compliance Self-Assessment
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Deadline or filing window
The form itself does not list a specific due date. However, it applies to individuals working for public employers after July 1, 1991, who must be covered by Social Security and Medicare unless an exclusion applies. The self-assessment tool guides the entity through these coverage requirements.
Checklist
What you need before filling it out
Public Employer Status
Must be a Federal, State, or Local Government Entity · Introduction/Header
Does the entity have a public retirement system that qualifies as a replacement for Social Security coverage (Q1)
Answer Yes or No to Question 1 on Form 14581-E · Section 1, p.2
Are all employees covered by the public retirement plan? (Q2)
Answer Yes or No to Question 2 on Form 14581-E · Section 2, p.2
Mandatory Coverage Requirement
Any person working for a public employer after July 1, 1991, not covered by a qualifying plan · Paragraph following Q1 on p.2
Qualifying Plan Standard
Must meet minimum benefit or contribution standards (defined benefit or defined contribution) · Footnote to Question 1 on p.2
IRS Publication Reference
Chapter 6 of Publication 963, Federal-State Reference Guide · Paragraph following Q1 on p.2
Before you submit
- 1Verify that the form is completed using the June 2017 edition.
- 2Confirm the entity filling out Form 14581-E is a Federal, State, or Local Government Entity.
- 3Answer Question 1 by stating whether the entity has a qualifying public retirement system (Yes/No).
- 4If answering 'No' to Question 1, ensure you have reviewed the minimum benefit standards described on page 2.
- 5If answering 'No' to Question 2, specify all categories of employees that are NOT covered in the provided field.
- 6Confirm that any necessary follow-up notes for Questions 1 or 2 are fully completed.
- 7Ensure the form is signed before submission (signing location is implied/required).
How to file this form
- 1Complete the self-assessment by answering questions on Form 14581-E, ensuring you address whether a qualifying public retirement system exists and if all employees are covered.
- 2Review any necessary follow-up notes associated with your answers to Questions 1 or 2.
- 3If applicable, consult Publication 963 (Federal-State Reference Guide) for deeper details on the standards mentioned in Section 1.
- 4Sign and date Form 14581-E before submitting it to the appropriate entity.
Known limitations
- 1The self-assessment tools are intended as general guides to the most common tax issues that public employers may encounter.
- 2The tools do not constitute legal advice or determinations by the IRS regarding particular tax situations.
- 3The Form 14581 series does not cover every question that may be encountered.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 14581-E is dated June 2017 (6-2017). The source does not specify a link to the absolute latest revision, but it provides comprehensive tools for self-assessment.
What changed or needs a fresh check
- Edition date — confirm the revision date reads June 2017 (6-2017)
- Catalog Number — confirm it reads 69848Q
- Official Title — confirm it reads Retirement Plan Coverage Compliance Self-Assessment For State and Local Government Entities
- Signature — confirmation of signature location is stated as 'Not stated in the official source'
- Form number — confirm it reads Form 14581-E (6-2017)
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 14581-E for your records.
- 2Review the cited sources within the form for additional information, as the tools are general guides.
- 3If answering 'Yes' to having a public retirement system, note that this plan must meet minimum benefit or contribution standards to qualify as a replacement plan exempting participants from mandatory Social Security coverage.
- 4Confirm if the entity has an IRC Section 457(b) plan by checking the corresponding box on Form 14581-E.
Sources
- SRCForm 14581E is a Retirement Plan Coverage Compliance Self-Assessment for State and Local Government Entities (Instructions p.1).
- SRCThe Form 14581 series includes seven topical compliance self-assessment tools, including this one (Instructions p.1).
- SRCThis specific tool is intended for use by State and Local Government Entities Only (Instructions p.1).
- SRCA governmental retirement plan must meet minimum benefit or contribution standards to qualify as a public retirement system (Form p.2).
- SRCThe self-assessment tools are designed to help public employers identify potential compliance issues (Instructions p.1).
- SRCIRC Section 457(b) is referenced in the context of Retirement Plan Coverage Compliance on Form 14581-E (Page 3).
Common confusion points
What is required for a retirement system to be considered a 'replacement' plan?
A governmental retirement plan must meet minimum benefit or contribution standards.
→ Check if the standard is met by either participant benefits (defined benefit) or participant contributions (defined contribution).
When are employer contributions exempt from federal income tax withholding?
They are generally exempt, but they become subject to Social Security and Medicare taxes when no longer subject to substantial risk of forfeiture.
Who should complete this self-assessment tool?
Those responsible for withholding and paying employment taxes and filing required information returns.
→ Confirm the preparer is in a compliance or payroll role within the entity.
Does completing Form 14581-E mean all tax issues are covered?
No; it is a self-assessment guide, not an exhaustive checklist.
→ Review other forms in the series (like 14581-A or 14581-C) if specific topics seem incomplete.
What happens if I answer 'No' to having a public retirement system?
The entity must still assess its compliance regarding that area, but it does not automatically mean all other requirements are met.
→ Review the follow-up note and ensure no other obligations related to Social Security replacement are missed.
Are employee deferrals always exempt from federal income tax withholding?
No; while they are generally exempt, they are subject to Social Security and Medicare taxes.
→ Verify that employer contributions meet the criteria for exemption before assuming full relief.
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Questions about IRS Form 14581E
What is IRS Form 14581E used for?
This form helps state and local government entities check if their retirement plans meet the rules required by the IRS. By completing it, an entity confirms whether its plan qualifies as a replacement for Social Security coverage and addresses other tax requirements. It serves as a guide to flag potential compliance problems before an audit.
Who must file IRS Form 14581E?
Those responsible for withholding and paying employment taxes and filing required information returns must complete Form 14581E.
What information does IRS Form 14581E require?
The form collects information regarding the entity's retirement plan status, including whether it is a public retirement system that qualifies as a replacement for Social Security coverage. Specific questions address participation (offered to all employees) and the type of plan (IRC Section 401(a), 403(b), or 457(b)).
When is IRS Form 14581E due?
The source does not state a specific filing deadline, but it notes that any person working for a public employer after July 1, 1991, must be covered by Social Security and Medicare unless excluded.
Where do I file IRS Form 14581E?
The form is available online at www.irs.gov under Catalog Number 69848Q, and it can be completed electronically or printed manually.
How do I complete IRS Form 14581E?
The entity completes the self-assessment by answering questions regarding its retirement plan's qualifications (e.g., Does the entity have a public retirement system?). Follow-up notes allow specification of non-covered employees or plan types, and comments can be added to each section before final submission.
What happens if IRS Form 14581E is filed incorrectly?
Common errors include totals on Forms 941/944 not reconciling with W-2/W-3 records, or failure to correctly complete or file Forms 1099. These errors indicate potential compliance issues during IRS audits.
What is required for a retirement system to be considered a 'replacement' plan?
A governmental retirement plan must meet minimum benefit or contribution standards. Check if the standard is met by either participant benefits (defined benefit) or participant contributions (defined contribution).
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