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Need to Amend the Social Security Act to Make the Crediting of Self-Employment Income Conditional upon Payment of the Self-Employment Income Tax

GGD-77-78 Published: Aug 08, 1977. Publicly Released: Aug 08, 1977.
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Highlights

In 1973, GAO recommended that the Joint Committee on Taxation initiate legislation amending the Social Security Act to insure self-employed persons' contributions to Social Security and Federal Insurance Contribution Taxes (FICA). The recommendation was never acted upon, but the need for the legislation still exists.

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Income taxesRetirement benefitsTax administrationTaxesAid for the elderlySelf-employedTrust fundsPayroll recordsBankruptcyBenefit payments