Is the medicare tax reported and paid to the Internal Revenue Service or to the SSA?
A12. The medicare tax is reported and paid to the Service (1) by a state employer of a state if on April 7, 1986, no employee of any state employer of that state was covered under a 218 agreement, and (2) by a political subdivision employer of a political subdivision if on April 7, 1986, no employee of any political subdivision employer of a political subdivision employer of that political subdivision was covered under a 218 agreement. The medicare tax is reported and paid to the state Social Security Administrator (1) by a state employer of a state if on April 7, 1986, any employee of any state employer of that state was covered under a 218 agreement, and (2) by a political subdivision employer of a political subdivision if on April 7, 1986, any employee of any political subdivision employer of that political subdivision was covered under a 218 agreement. Q13. A 218 agreement was in effect with state X on or before April 7, 1986. The agreement provided for coverage of employees of a p