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Official form guide
Form 14581E: Retirement Plan Coverage Compliance Self-Assessment For State and Local Government Entities
Internal Revenue Service Form 14581-E is a Retirement Plan Coverage Compliance Self-Assessment for state and local government entities. It helps determine if a public retirement system meets the minimum benefit or contribution standards required to replace Social Security, noting that any person working for a public employer after July 1, 1991 who lacks such coverage must be covered by Social Security and Medicare.
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IRS Form 14581E - Retirement Plan Coverage Compliance Self-Assessment For State and Local Government Entities
Internal Revenue Service Form 14581-E is a Retirement Plan Coverage Compliance Self-Assessment for state and local government entities. It helps determine if a public retirement system meets the minimum benefit or contribution standards required to replace Social Security, noting that any person working for a public employer after July 1, 1991 who lacks such coverage must be covered by Social Security and Medicare.
Risk Radar
Scan points- 1Failing to verify that the public retirement plan meets the minimum benefit standards can trigger mandatory Social Security coverage.
- 2Answering ‘Yes’ to having a qualifying public retirement system without confirming it meets the required minimum benefit or contribution standards.
- 3Leaving the Yes/No response blank for whether the public retirement plan is offered to all employees.
- 4Omitting the specific categories of employees not covered when the plan is not offered to all employees.
- 5Not marking the IRC Section 401(a) or 403(b) plan question, resulting in an incomplete tax‑treatment assessment.
Plain English
Form 14581‑E checks whether a government’s public retirement plan qualifies as a replacement for Social Security and whether all employees are covered. It also records which tax sections (401(a), 403(b), 457(b)) apply to the plan. The answers guide the entity in meeting federal employment‑tax rules.
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 a state or local government entity needs to assess whether its public retirement system meets the minimum benefit or contribution standards to replace Social Security coverage.
- Do not use it when the employer is a private sector entity or a federal government entity.
- Check Form 14581-C instead when the assessment concerns Medicare coverage rather than retirement plan coverage.
Form selector
Use this form or another form?
Entity needs to assess fringe‑benefits compliance
Determines compliance with fringe‑benefit rules
✓ Verify the entity qualifies for fringe‑benefits assessment
Entity needs to assess international tax issues
Covers international employment tax matters
✓ Confirm the entity has foreign‑worker considerations
Entity needs to assess Social Security coverage
Evaluates mandatory Social Security coverage for employees
✓ Ensure the retirement plan does not qualify as a replacement
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Question 1 – public retirement system qualification
Confirmation of plan meeting minimum benefit or contribution standards · Retirement plan documents or summary plan description
Question 2 – coverage of all employees
List of employee categories and coverage status · Payroll or HR records
Follow‑up note for Q1
Details on defined benefit or defined contribution criteria · Plan description or IRS Publication 963
Public retirement plan safe‑harbor compliance
Revenue Procedure 91‑40 documentation · Rev. Proc. 91‑40 text
Social Security mandatory coverage determination
Employment start dates after July 1 1991 · Employee hire records
Before you submit
- 1Verify the form edition reads June 2017.
- 2Confirm the entity is a state or local government employer.
- 3Answer Question 1 about public retirement system qualification.
- 4Provide a follow‑up note describing the plan’s minimum benefit or contribution standards.
- 5Answer Question 2 regarding whether the plan is offered to all employees.
- 6If not all employees are covered, list the specific employee categories excluded.
- 7Review the public retirement plan safe‑harbor note for applicable Revenue Procedure 91‑40.
How to file this form
- 1Identify the state or local government entity and gather its public retirement plan documents.
- 2Complete the electronic or paper form, answering the retirement‑system qualification and employee‑coverage questions.
- 3Attach any supporting plan summaries or Revenue Procedure 91‑40 documentation referenced in the follow‑up notes.
- 4Sign the completed form and retain a copy for records.
- 5Submit the form to the IRS as instructed, and keep the submission receipt as proof of filing.
Known limitations
- 1Form 14581-E is limited to State and Local Government Entities only — Form p.1
- 2Form 14581-E does not apply to Federal government entities — Form p.1
- 3Form 14581-E is not intended for private‑sector employers — Form p.1
- 4Form 14581-E is a voluntary self‑assessment, not a required filing — Form p.1
- 5Form 14581-E only applies to entities with a public retirement system that may qualify as a replacement for Social Security coverage — Form p.2
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 form is the June 2017 edition (revision 06/2017). The source does not indicate a “latest information” page or note any changes.
What changed or needs a fresh check
- Edition date — confirm the form shows June 2017 (6/2017) revision
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
Sources
- SRCForm p.1 — the tool is for use by State and Local Government Entities only.
- SRCForm p.1 — the self‑assessment is voluntary and not a required filing.
- SRCForm p.1 — intended for those responsible for withholding and paying employment taxes.
- SRCForm p.1 — the tools do not constitute legal advice or IRS determinations.
- SRCForm p.2 — asks whether the entity has a public retirement system that qualifies as a replacement for Social Security coverage.
- SRCForm p.1 — common errors include mismatched totals on Forms 941/944 and Forms W‑2/W‑3.
- SRCForm p.1 — common errors include outdated Forms W‑4.
- SRCForm p.1 — common errors include failure to backup‑withhold on vendor payments.
- SRCForm p.1 — common errors include failure to correctly complete or file Forms 1099.
- SRCForm p.1 — common errors include failure to apply accountable plan rules.
Common confusion points
Why do my Form 941 totals not match my Forms W‑2 and W‑3?
Totals on Forms 941 or 944 often differ from W‑2/W‑3 totals due to reporting errors.
→ Reconcile the totals on Forms 941/944 with W‑2/W‑3 before completing the self‑assessment.
Why is my Form W‑4 not updated?
Outdated Forms W‑4 can cause incorrect withholding.
→ Verify the employee’s current Form W‑4 reflects their latest withholding elections.
Why am I required to backup‑withhold on vendor payments?
Backup withholding is required when payees lack correct TIN information.
→ Confirm vendor TINs and apply backup withholding where required.
Why am I missing Forms 1099 filings?
Failure to correctly complete or file Forms 1099 is a common error.
→ Check that all required 1099 forms are completed and filed by the deadline.
Why is my accountable plan not applied correctly?
Accountable plan rules affect reimbursements and allowances.
→ Ensure reimbursements meet accountable plan criteria before exclusion from wages.
Why am I not withholding Medicare‑only tax on rehired annuitants?
Rehired annuitants may be subject to Medicare‑only tax.
→ Confirm Medicare‑only tax is applied to wages of rehired annuitants.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14581-G Worker Status Compliance Self-Assessment — helps determine correct employee vs contractor status when retirement coverage is in question.
Questions about IRS Form 14581E
What is IRS Form 14581E used for?
Form 14581‑E checks whether a government’s public retirement plan qualifies as a replacement for Social Security and whether all employees are covered. It also records which tax sections (401(a), 403(b), 457(b)) apply to the plan. The answers guide the entity in meeting federal employment‑tax rules.
Who must file IRS Form 14581E?
State and local government entities must file Form 14581‑E, specifically the officials responsible for withholding and paying employment taxes and filing required information returns.
What information does IRS Form 14581E require?
The form collects Yes/No answers on (1) whether the entity has a qualifying public retirement system, (2) whether the plan is offered to all employees, and (3) whether the plan is an IRC Section 401(a), 403(b) or 457(b) plan, plus any required follow‑up details.
How do I complete IRS Form 14581E?
The form contains fillable check boxes and text fields that can be completed electronically or on paper. The filer answers Yes or No to each question and provides follow‑up information in the text boxes where indicated. After completing all sections, the entity retains a copy for its records.
Why do my Form 941 totals not match my Forms W‑2 and W‑3?
Totals on Forms 941 or 944 often differ from W‑2/W‑3 totals due to reporting errors. Reconcile the totals on Forms 941/944 with W‑2/W‑3 before completing the self‑assessment.
Why is my Form W‑4 not updated?
Outdated Forms W‑4 can cause incorrect withholding. Verify the employee’s current Form W‑4 reflects their latest withholding elections.
Why am I required to backup‑withhold on vendor payments?
Backup withholding is required when payees lack correct TIN information. Confirm vendor TINs and apply backup withholding where required.
Why am I missing Forms 1099 filings?
Failure to correctly complete or file Forms 1099 is a common error. Check that all required 1099 forms are completed and filed by the deadline.
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