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Social Security Explained, 2021 Edition by Wolters Kluwer Editorial Staff

Social Security Explained, 2021 Edition

By Wolters Kluwer Editorial Staff


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The 2021 Edition of Social Security Explained provides a succinct, comprehensive, and detailed explanation of the federal old-age, survivor's, and disability insurance programs under the Social Security Act.

Social Security Explained, 2021 Edition covers:

  • Who is covered by the Social Security system
  • Liability for Social Security tax
  • How a worker acquires "insured status" required for benefit eligibility
  • Conditions of entitlement by a worker, self-employed person, and spousal and child beneficiaries to the various kinds of Social Security benefits
  • Taxation of benefits
  • Strategies for increasing benefits and managing attendant tax consequences

In addition to thorough analysis of the applicable laws, regulations, and administrative rulings, Social Security Explained, 2021 Edition includes:

  • The latest earnings base for the Social Security tax and Medicare portion of the tax, as well as the annual earnings or retirement test amount
  • The formula for the calculation of the maximum total amounts a family can receive in 2021 and prior years
  • And much more!

Previous Edition: Social Security Explained, 2020 Edition, ISBN: 9781543819526

Pages 456
Last Updated 03/04/2021
Update Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543832280
SKU 10006065-0011
Table of Contents

The Social Security System
Social Security and Hospital Insurance Taxes

  • Tax Rates
  • Avoiding Tax Scams
  • Employee Taxes
  • Wages
  • Returns and Payment of Taxes

Federal Income Taxability of Benefits Coverage

  • Employees
  • Employers
  • Employment
  • Election of Coverage or Exemption
  • Totalization Agreements

Coverage of Self-Employed Persons

  • Introduction
  • Self-Employment Income and Taxes
  • Net Earnings From Self-Employment
  • Returns and Payment of Taxes Under SECA
  • Benefits

Social Security Benefits

  • Introduction
  • Insured Status Requirements
  • Computing Averages of Earnings
  • Computing The Primary Insurance Amount
  • Retirement Benefits
  • Disability
  • Family Benefits
  • Gratuitous Wage Credits
  • Actuarially Reduced Benefits
  • Minimum and Maximum Benefits
  • Events Causing Increases in Benefits
  • Events Causing Loss of Benefits
  • Miscellaneous Provisions
  • Claims for Benefits and Appeals

Table of Cases
Topical Index