99-15585. Federal Old-Age, Survivors, and Disability Insurance; Employer Identification Numbers for State and Local Government Employment  

  • [Federal Register Volume 64, Number 118 (Monday, June 21, 1999)]
    [Rules and Regulations]
    [Pages 33015-33016]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 99-15585]
    
    
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    SOCIAL SECURITY ADMINISTRATION
    
    20 CFR Parts 404 and 422
    
    [Regulations Nos. 4 and 22]
    RIN 0960-AE84
    
    
    Federal Old-Age, Survivors, and Disability Insurance; Employer 
    Identification Numbers for State and Local Government Employment
    
    AGENCY: Social Security Administration (SSA).
    
    ACTION: Final rules.
    
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    SUMMARY: We are amending our rules dealing with the special 
    identification numbers we issue to States that submit modifications to 
    their voluntary social security coverage group agreements. Under this 
    revision, we will issue special identification numbers only in cases 
    where a modification extends coverage to periods prior to 1987. This 
    revision will permit SSA to divert scarce SSA resources to other 
    priority workloads without adversely affecting State recordkeeping 
    operations.
    
    EFFECTIVE DATE: This regulation is effective July 21, 1999.
    
    FOR FURTHER INFORMATION CONTACT: Robert Augustine, Social Insurance 
    Specialist, Office of Process and Innovation Management, 6401 Security 
    Boulevard, Baltimore, MD 21235-6401, (410)966-5121 or TTY (410) 966-
    5609 for information about this rule. For information on eligibility or 
    claiming benefits, call our national toll-free number, 1-800-772-1213 
    or TTY 1-800-325-0778.
    
    SUPPLEMENTARY INFORMATION: Section 205(c)(2)(A) of the Social Security 
    Act (the Act) requires SSA to maintain a record of the wages and self-
    employment income of each individual. The record is identified by the 
    individual's social security number. Wages posted to an individual's 
    record are based on wage reports submitted to SSA and the Internal 
    Revenue Service (IRS) by employers. IRS regulations at 26 CFR 
    31.6011(a)-l require an employer to file returns required under the 
    Federal Insurance Contributions Act (FICA) with IRS each year and IRS 
    regulations at 26 CFR 31.6051-2 and 31.6091-1(d) require an employer to 
    file wage reports with SSA each year. These requirements are also 
    explained on wage reporting forms and in related instructions issued by 
    SSA and IRS. To help account for these returns and reports, IRS assigns 
    an employer identification number (EIN) to most employers. 
    Additionally, SSA assigns a special identification number to each 
    political subdivision of a State which is
    
    [[Page 33016]]
    
    included in a modification to the State's coverage agreement under 
    section 218 of the Act. These special identification numbers must 
    currently be issued to any State that requests a modification of its 
    coverage agreement, and to interstate instrumentalities if pre-1987 
    coverage is obtained. However, for SSA program purposes, such numbers 
    are necessary only if the modification covers wages for years prior to 
    1987. In cases where the modification does not cover pre-1987 wages, 
    the number is assigned solely for State bookkeeping purposes.
    
    Regulatory Provisions
    
        We are modifying paragraph (a) of Sec. 404.1220 and paragraph (b) 
    of Sec. 422.112 of our regulations to indicate that we will issue a 
    special identification number to each political subdivision of a State 
    included in a modification to the State's voluntary coverage agreement 
    under section 218 of the Act only if the modification extends coverage 
    to periods prior to 1987. States are free to assign their own 
    identification numbers to employers covered under modifications that do 
    not cover pre-1987 earnings, so that these final rules will have no 
    adverse impact on State recordkeeping operations. This revision will 
    permit SSA to divert scarce resources to other priority workloads.
        On December 24, 1998, we published proposed rules in the Federal 
    Register at 63 FR 71237 and provided a 60-day period for interested 
    parties to comment. We received no comments. We are, therefore, 
    publishing these rules unchanged.
    
    Regulatory Procedures
    
    Executive Order 12866
    
        We have consulted with the Office of Management and Budget (OMB) 
    and have determined that these final rules do not meet the criteria for 
    a significant regulatory action under Executive Order (E.O.) 12866. 
    Thus, they are not subject to OMB review.
    
    Regulatory Flexibility Act
    
        We certify that these final regulations will not have a significant 
    economic impact on a substantial number of small entities. Thus, a 
    regulatory flexibility analysis as provided in the Regulatory 
    Flexibility Act, as amended, is not required.
    
    Paperwork Reduction Act
    
        These final regulations will impose no additional reporting or 
    recordkeeping requirements requiring OMB clearance.
    
    (Catalog of Federal Domestic Assistance Program Nos. 96.001 Social 
    Security Disability Insurance; 96.002 Social Security Retirement 
    Insurance; 96.004 Social Security Survivors Insurance.)
    
    List of Subjects
    
    20 CFR Part 404
    
        Administrative practice and procedure, Blind, Disability benefits, 
    Old-Age, Survivors, and Disability Insurance, Reporting and 
    recordkeeping requirements, Social Security.
    
    20 CFR Part 422
    
        Administrative practice and procedure, Freedom of information, 
    Organization and functions (Government agencies), Social Security.
    
        Dated: June 10, 1999.
    Kenneth S. Apfel,
    Commissioner of Social Security.
    
        For the reasons set forth in the preamble, we are amending subpart 
    M of part 404 and subpart B of part 422 of Chapter III of the Code of 
    Federal Regulations as follows:
    
    PART 404--FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE 
    (1950--)
    
    Subpart M--[Amended]
    
        1. The authority citation for subpart M of part 404 continues to 
    read as follows:
    
        Authority: Secs. 205, 210, 218 and 702(a)(5) of the Social 
    Security Act (42 U.S.C. 405, 410, 418 and 902(a)(5)); sec. 12110, 
    Pub. L. 99-272, 100 Stat. 287 (42 U.S.C. 418 note); sec. 9002, Pub. 
    L. 99-509, 100 Stat. 1970.
    
        2. Section 404.1220 is amended by revising paragraph (a) to read as 
    follows:
    
    
    Sec. 404.1220  Identification numbers.
    
        (a) State and local governments. When a State submits a 
    modification to its agreement under section 218 of the Act, which 
    extends coverage to periods prior to 1987, SSA will assign a special 
    identification number to each political subdivision included in that 
    modification. SSA will send the State a Form SSA-214-CD, ``Notice of 
    Identifying Number,'' to inform the State of the special identification 
    number(s). The special number will be used for reporting the pre-1987 
    wages to SSA. The special number will also be assigned to an interstate 
    instrumentality if pre-1987 coverage is obtained and SSA will send a 
    Form SSA-214-CD to the interstate instrumentality to notify it of the 
    number assigned.
    * * * * *
    
    PART 422--ORGANIZATION AND PROCEDURES
    
    Subpart B--[Amended]
    
        3. The authority citation for subpart B of part 422 continues to 
    read as follows:
    
        Authority: Secs. 205, 232, 702(a)(5), 1131, and 1143 of the 
    Social Security Act (42 U.S.C. 405, 432, 902(a)(5), 1320b-1, and 
    1320b-13).
    
        4. Section 422.112 is amended by revising paragraph (b) to read as 
    follows:
    
    
    Sec. 422.112  Employer identification numbers.
    
    * * * * *
        (b) State and local governments. When a State submits a 
    modification to its agreement under section 218 of the Act, which 
    extends coverage to periods prior to 1987, SSA will assign a special 
    identification number to each political subdivision included in that 
    modification. SSA will send the State a Form SSA-214-CD, ``Notice of 
    Identifying Number,'' to inform the State of the special identification 
    number(s). The special number will be used for reporting the pre-1987 
    wages to SSA. The special number will also be assigned to an interstate 
    instrumentality if pre-1987 coverage is obtained and SSA will send a 
    Form SSA-214-CD to the interstate instrumentality to notify it of the 
    number assigned.
    
    [FR Doc. 99-15585 Filed 6-18-99; 8:45 am]
    BILLING CODE 4190-29-P
    
    
    

Document Information

Effective Date:
7/21/1999
Published:
06/21/1999
Department:
Social Security Administration
Entry Type:
Rule
Action:
Final rules.
Document Number:
99-15585
Dates:
This regulation is effective July 21, 1999.
Pages:
33015-33016 (2 pages)
Docket Numbers:
Regulations Nos. 4 and 22
RINs:
0960-AE84: Employer ID Numbers for State and Local Government Employment (691F)
RIN Links:
https://www.federalregister.gov/regulations/0960-AE84/employer-id-numbers-for-state-and-local-government-employment-691f-
PDF File:
99-15585.pdf
CFR: (2)
20 CFR 404.1220
20 CFR 422.112