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Official form guide
Form 14581F: Social Security Coverage Compliance Self-Assessment For State and Local Government Entities
IRS Form 14581-F is the Social Security Coverage Compliance Self-Assessment for state and local government entities, helping public employers evaluate their Social Security tax obligations. Form 14581-F (June 2017).
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IRS Form 14581F - Social Security Coverage Compliance Self-Assessment For State and Local Government Entities
IRS Form 14581-F is the Social Security Coverage Compliance Self-Assessment for state and local government entities, helping public employers evaluate their Social Security tax obligations. Form 14581-F (June 2017).
Risk Radar
Scan points- 1Submitting an inaccurate self‑assessment can trigger an IRS audit for coverage errors.
- 2Totals on Forms 941 or 944 do not match totals on Forms W‑2, W‑3, or the entity’s accounting records.
- 3Forms W‑9 and W‑4 are missing or not updated when employee information changes.
- 4Payments to vendors are not backup‑withheld when required by law.
- 5Forms 1099 are completed incorrectly or not filed as required.
Plain English
This form lets a city, county or other public employer check whether it is correctly covering workers for Social Security. It asks about the types of workers, exemptions and how taxes are being handled. The goal is to spot any possible problems before the IRS audits.
Submission Date
- Filing date: 2017-09-16 08:00:50
- 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 is assessing its Social Security coverage compliance.
- Do not use it when the entity is a Federal government agency.
- Check Form 14581-C instead when the entity needs to assess Medicare coverage compliance.
Form selector
Use this form or another form?
Totals on employment tax returns do not match payroll records
Mismatch can trigger an IRS audit and penalties
✓ Reconcile totals on Form 941 with Forms W‑2/W‑3 and accounting records
Incorrect or missing information on information returns
Failure to file correctly can lead to penalties
✓ Verify all required Forms 1099 are completed and filed
Outdated employee withholding forms are used
Improper withholding may cause tax underpayment
✓ Ensure the latest Form W‑4 is used and updated
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Section 218 coverage question
Copy of the entity’s Section 218 Agreement · State Social Security Administrator records
Modification details
Modification numbers, dates, and description of changes · Section 218 Agreement amendment documents
Nonresident alien service exclusion
Visa classification (F‑1, J‑1, M‑1, Q‑1) · Employee immigration documents
Student employee exclusion
Proof of enrollment and regular attendance · Student records
Election official exclusion
Election worker payment records · Election payroll
Before you submit
- 1Confirm the answer to the Section 218 coverage question
- 2If the answer is No, skip to question 4 as instructed
- 3If the answer is Yes, list all modification numbers, dates, and descriptions
- 4Verify that any nonresident alien services are correctly excluded per visa type
- 5Confirm student worker exclusions are documented with enrollment proof
- 6Check that election official payments do not exceed the statutory threshold
- 7Review the common errors list for any applicable issues
- 8Sign the form in the designated signature area
- 9Retain a copy of the completed form for your records
How to file this form
- 1Complete the electronic or paper version of Form 14581-F
- 2Attach any required supporting documents such as the Section 218 Agreement or modification records
- 3Review all entries for accuracy and completeness
- 4Submit the form to the appropriate state agency or IRS as directed
- 5Keep the submitted form and acknowledgment receipt as proof of filing
Known limitations
- 1The self‑assessment tools provide only general information and do not constitute legal advice — source: [Form p.1]
- 2The tools do not cover every possible tax question a public employer may encounter — source: [Form p.1]
- 3The assessment is voluntary and intended for state and local government entities, not for private sector employers — source: [Form p.1]
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->Form 14581-F (June 2017) is the current edition; the source does not reference a latest‑information page or indicate any changes.
What changed or needs a fresh check
- Edition date — confirm the revision date reads June 2017
- Catalog number — confirm the catalog number is 69849B
- 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 — title reads “Social Security Coverage Compliance Self-Assessment For State and Local Government Entities”
- SRCForm p.1 — statement that tools are general information only and do not constitute legal advice or cover every question
- SRCForm p.3 — question about Section 218 Agreement exclusions and follow‑up note listing excluded services
- SRCForm p.3 — bullet list of services excluded from voluntary (Section 218) coverage (unemployment relief, patient/inmate, emergency hires)
- SRCForm p.4 — note that after July 1 1991 full‑time, part‑time, temporary and seasonal employees not in a qualifying retirement system must be covered under Social Security
- SRCForm p.1 — description of common errors such as mismatched totals on Forms 941/944 and Forms W‑2/W‑3
Common confusion points
Do I need to answer the Section 218 exclusion question if my entity has no Section 218 Agreement?
Filers may think the question applies only when an agreement exists, but the form asks to confirm any excluded services regardless of agreement status.
→ Review employee duties and confirm none perform the listed excluded services.
Are temporary emergency workers always excluded from Social Security coverage?
The list of excluded services includes temporary hires for emergencies, which can be misinterpreted as a blanket exemption.
→ Verify that the worker was hired specifically for fire, storm, snow, earthquake, flood, or similar emergency before marking as excluded.
Should I treat a patient or inmate working for the government as an employee for Social Security?
The exclusion language mentions services performed by a patient or inmate, which can cause confusion about employee status.
→ Confirm the worker’s status (patient/inmate) and that they are employed by the government before applying the exclusion.
Is the form required for entities that only have part‑time employees?
Mandatory coverage rules after July 1 1991 apply to full‑time, part‑time, temporary and seasonal employees not in a qualifying retirement plan, leading to uncertainty.
→ Check whether any part‑time staff lack coverage under a qualifying retirement system; if so, they must be included.
Do I need to reference IRS Publication 963 when completing the form?
The form mentions Publication 963 for exclusion details, but filers may overlook it.
→ Open Publication 963 and verify the categories of workers excluded under a Section 218 Agreement.
Will completing this self‑assessment replace filing Forms 941 or 944?
Some filers assume the self‑assessment satisfies filing obligations for employment taxes.
→ Remember that Forms 941/944 are still required for reporting taxes; the self‑assessment is only a compliance guide.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1099 – used to report payments to independent contractors; errors may trigger correction procedures
Questions about IRS Form 14581F
What is IRS Form 14581F used for?
This form lets a city, county or other public employer check whether it is correctly covering workers for Social Security. It asks about the types of workers, exemptions and how taxes are being handled. The goal is to spot any possible problems before the IRS audits.
Who must file IRS Form 14581F?
State and local government entities that are public employers and are responsible for withholding and paying employment taxes must complete the form.
How do I complete IRS Form 14581F?
The responsible tax officer opens the fillable PDF, answers each checkbox and text field, and signs the form. It can be completed electronically or printed and filled by hand. After completion, the self‑assessment is retained for internal use; no filing address is required.
Do I need to answer the Section 218 exclusion question if my entity has no Section 218 Agreement?
Filers may think the question applies only when an agreement exists, but the form asks to confirm any excluded services regardless of agreement status. Review employee duties and confirm none perform the listed excluded services.
Are temporary emergency workers always excluded from Social Security coverage?
The list of excluded services includes temporary hires for emergencies, which can be misinterpreted as a blanket exemption. Verify that the worker was hired specifically for fire, storm, snow, earthquake, flood, or similar emergency before marking as excluded.
Should I treat a patient or inmate working for the government as an employee for Social Security?
The exclusion language mentions services performed by a patient or inmate, which can cause confusion about employee status. Confirm the worker’s status (patient/inmate) and that they are employed by the government before applying the exclusion.
Is the form required for entities that only have part‑time employees?
Mandatory coverage rules after July 1 1991 apply to full‑time, part‑time, temporary and seasonal employees not in a qualifying retirement plan, leading to uncertainty. Check whether any part‑time staff lack coverage under a qualifying retirement system; if so, they must be included.
Do I need to reference IRS Publication 963 when completing the form?
The form mentions Publication 963 for exclusion details, but filers may overlook it. Open Publication 963 and verify the categories of workers excluded under a Section 218 Agreement.
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