
Social Security Explained, 2021 Edition

Softcover

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 |
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