Smyrna times., 1937-06-10
SECURITY TAX
INFORMATION
Two Forms SS-2 and SS-2a
Are Being Sent Out by
Revenue Collector
LAW is EXPLAINED

Announcement was made last
week by Commissioner of Internal
Revenue Guy T. Helvering Of the
release of Forms SS-2 and SS-2a
which have been prescribed for use
by employers in making their in
formation returns under Title VIII
of the Social Security Act. Copies
of these forms are now being print
ed and will be made available in
the near future at offices of collec-
tors of internal revenue. Every
employer who, during any calen-
dar month beginning with the
month of January 1887, employed
one or more individuals in an oc-
cupation not specifically exempt
from the taxes imposed by Title
VIII of the Act, is required to file
an information return on Forms
SS-2 and SS-2a. These forms, It
was stated, are in addition to the
monthly tax return on Form SSH
which is also required to be filed
by each employer. The first return
on Forms SS-2 and SS-2a covers
the period January /, 1887, to June
80, 1887, both dates inclusive, and
must be filed not later than July
81, 1887, with the collector of in
ternal revenue for the district in
which the employers principal
place of business is located. Sub
sequent returns on such forms will
be filed on a quarterly basis to
cover each period of three calendar
months ending on September 80,
December 81, March 81, and June
30, and are required to be filed on
or before the last day of the first
month following the period for
which the return is made.
Form SS-2, which must be filed
in duplicate, will contain a sum-
mary statement of all taxable
wages paid to all employees within
the period covered by the return.
Form SS-2a must show the taxable
wages paid to each employee with
in such period. Form SS-2a is not
to be filed in duplicate but, it was
emphasized, a separate original
form must be filed for each en-
ployee, whether temporary or per-
manent. Each employer who filed
Form SS-4, employers application
for an Identification number, will
be notified of his number prior to
the time the first information re-
turn on Forms SS-2 and SS-2a is
due. The employer is required to
eEter his Identification number on
the information return as well as
his monthly tax returns. If no
identification number has been as
signed prior to the time for filing
the information return, the en-
ployer must enter on the return the
date on which the application on
Form SS-4 was filed and the name
and address of the agency to which
the application was addressed.
Each Form SS-2a filed by an en-
ployer must also show the account
number Of the employee whose
taxable wages are exported there
on. If the employee has no ac-
count number, the employer is re-
quired to enter on the form the
date on which the application for
the number on Form SS-5 was fl
ed, the agency to which the appli-
cation was addressed, and the ad-
dress Of the employee. 1t was
pointed out in this connection that
under Treasury regulations Of, on
the last day Of the period covered
by an information return, an en-
ployee has failed to file an appli-
cation for an account number on
Form SS-5, the employer is requir-
ed to file an application for such
employee, based on Information
and belief. Form $50 must be