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Office of Personnel Management 
. 
FPM Letter 832-1 
Federal Personnel Manual System 
Advance Edition 12/15/83 
SUBJECT: 
_ 
Published 
in advance 
. FPM Letter 
setae 
of incorporation in FPM 
: 
; 
Supplement 832-1* 
Se Advance Editic.1: Limited ° Advan 2» Edition Limited 
Social Security Coverage for Federal Employees 
‘| 
RETAIN UNTIL SUPERSEDED 
a, See se 
: 
_ 
| 
Washington, D. C. 20415 
Heads of Departments and independent Establishments: 
1. 
This letter transmits to agencies : 
a “draft of the text of a new FPM Siipplencnt 
832-1 entitled Social Security Retirement, Survivors and Disability 
Insurance, 
and the Medicare Program. 
This 
supplement 
has 
been 
prepared. by the. . Social 
tet 
oe 
way! 
ae 
sas 
cope 
Sly 
oi 
2. 
Public 
Law 98-21, “The Social “Security. “‘amendneake of 3 1983, Measeced on! 
April 20, 
1983, 
is 
a 
comprehensive 
legislative 
package’ designed to restore -- 
financial stability to the 
Social 
Security 
Sysics 
in the. short~ sterm:and in * 
the long-range 
future. 
This 
new 
law 
contains several 
significant” features 
which affect 
many 
current 
Federal employees and all future 
Federal, ‘employees, 
The most 
significant feature 
is the extension 
of Social ‘Security coverage to’ 
new Federal employees 
on January 
1, 1984. 
‘Thus, the Social Security: ‘Adminis-—. 
tration has produced a new FPM Sépplenent 832-1 (copy attached) to familiarize 
Federal agencies with the eultes and responsibilities assigned them by: ‘PAL 
98-214, 
ts 
opare 
‘ 
3. FPM supphenant 832-1 will be ‘distributed as an FPM “installment as 
as pepopet bie: r 
- Inquiries: Office of Retirement and- Survivors Insurance, Social Security Administration, 
Department of Health and Human Services (301) 594-3666. 
_ Code: 
832, Social BeCuE SEY Retirement, Survivors Insurance, Disability Insurance, 
ae 
Medicare 
be 
j 
Sse 
Distribution: 
Fey Gaawetice edition Limited) . 
pes not Jee issued .- 
_ December 29, 1983 
Fr eee 
a eee ee 
By 
tga 
sae 
fdas 
4 
2a 
ogee 
2 
Sanitized Copy Approved for Release 2011/01/11 : CIA-RDP89-00066R000900110012-1 
, 
eS Phas 
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S 
ie 
NR 
The material in this chapter has been prepared by the Social Security 
| 
‘Administration and is included in the Federal Personnel Manual Supple- 
ment for the use of Federal agencies. 
Questions about Social Security 
| 
coverage should not be directed to the Office of Personnel Management; 
instead, they should be directed to agency personnel offices for 
| 
referral 
to the Social Security Administration. 
| 
eee 
| 
Sanitized Copy Approved for Release 2011/01/11 : CIA-RDP89-Q0066R000900110012-1 
a, 
| 
wl 
Sanitized Copy Approved for Release 201 4/01/11 : CIA-RDP89-00066R000900110012-1 
re 
Ny 
Attachment 
to FPM Ler.832-1 
TABLE OF CONTENTS 
oe 
Social Secu LY, Ret irenent, Survivors and: Disability Insurance and Medicare 
Subchapter 1 _ Application to Federal Civilian: Enployment——General 
inereduetion 
tanh 
‘Applicable Provisions of Laws 
Responsibilities of IRS.« 
p hesponssba Ti 
bies oe HHS. . 
Social 
| 
Security Coverage and Taxation of Federal’ Civi} ian’ 
ses alae 
Soe Hired Federal Civilian Employees * 
i 
Executive, Schedule and. Senior.-Ex cutive Service,.Posi 
Legislative Branch Employees 
é 
ace nS 
Reemployed: Annuitants. and: Retired Member “s' of; the. Uniformed: Services 
Employment: Excluded* from All Soci b:Securit Taxation’: 
cient of"Wages". 
, Payments Which Are 
“Ba yment S° Which “Are”: 
‘Resolving. Coverage 
: 
ons 
Tax Rates and. Max imum: Taxable Wages” 
Seng & 
Be rite 
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Siege 
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me 
Chapter.832. is 
Social: Security: Retirement, Survivors: and: Disability Insurance, and 
. 
Medicare es 
o 
ot 
"isa Mine tie Bobs, x 
* 
5 
te gt yhtpatgiean 
pit 
ae 
teary: 
ployment --General 
Subchapter 1 he “Application to Federal, Civ lian ‘Em 
seFvice: of most: poser) ciellas 
an employees ‘vas -not 
covered by 
the. 
‘Social’ Security, prosran. 
fet, 
“imposed ene. hospital 
rod AA 
Es 
4 
of, ee 
AS a rule a. thumb , at, can be assumed that 
coveréd 
1 by 5 Social Security unless srecititgty ssieoes by, Vaw: 
wee 
uly covered and 
| Social Security, taxes withheld. 
7 Be 
i 
Pee 
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ee 
| 
| 
| : 
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Attachment to FEM Ltr. 
832- 
SS 
aie 
| 
| 
enter) 
Par cage 
ree) 
under the 
+ 
rere 
menbers sof 
the 
armed. Forees 
« on 
| active. 
duty | was ° 
“covered 
‘ine ae 
7 
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a 
oh eh es 
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| 
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a 
Atfacnmenh 
to PPM Ler. B ol 
(4) 
ee 
Section Seyi of Hie. Rode (26 U. S. C.3121Cu)) imposes, the 
a 
ma SE 
fps 
hospital ADSUPaneS: {Portion of the poeta! Security bax, aes alts on all, a 
codes enployees Mi asubject to _the full fhe 
SeeHten 3721 oF, ca, 
exceptions 
to those terms. 
: 
sai 
te 
a ASE Tak 
es 
row. 
The Social ‘Security Act, for Social Securit 
Tak 
> 
: 
y et 
wig ac 
_pontains, provisions’ similar to those in the code 
es anol 1y owned. instrumental ities 
ets, 
et 
1-3 “Responsibilities. of. the.Internal . Revenue’ Service. S): 
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for: 
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Attachmen 
oO 
FPM 
Ere. 
842-1 
(5) 
Security taxes and collecting such taxes. 
It provides employers with 
appropriate instructions with respect to employer responsibilities 
in 
_ this connection. 
a 
ee 
1-4. 
Responsibilities of Department of Health and Human Services (HHS) 
j payment of retirement , 
Ba, ate! Rope 
that 
ral 
; 
eS 
ik tp hie 
i 
individuals subject to Social Security taxes. “Tt uses these 
‘records to determine if. a worker had sufficient’ employment covered | me 
err 
oe ; 
eri 
PIS Be 
: 
_ 
‘The Healey Care Financing Administrats n (HCFA). administers, the 
A 
ae 
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(6) 
a 
Re 
"Security PaKees as. oe ues in ae 
- ) below. 
ee crs 
el 
4? 
Cera 
yo. 
. Subchapter 2 explains Federal enployment. which as covered 
| by Social 
pat 
Wee 
eee 
dice 
ES 
ove R sn 
A few types of Federal ‘caploment are excluded 
{roo at 
Social Security taxes, as 
| explained in sect ions 2-6. 
wy 
subject 6 both full and partial. 
‘Social pen, taxation . 
ee 
ee 
$e) 
tes 
Generally, 
« 
rk. 
an 
ice of its own enpyees uncer th 
vee 
eae 
: 
as cxptne i this 
wat 
Date an individual's Federal employment. terminated: : 
a 
Whether an ‘individual oan a position: heh Ma oe 
aaa 
" Sanitized Copy Approved for R Release 2011/01/11 : CIA-RDP89-00066R000900110012-1 
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at —___ 
fete tine: 
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F 
Attachment L. FEM Ltr. 632-1 
(7) 
whether io Bobi is’ Listed i 
dn the Executive Schedule (see 2-1. ¥: rt 
ever 
For the 
whan 
ssi the uniforsied Service 
“Obtaining the Social Security number” of. éach ‘covered: 
his/her 
y Social Sectr ily" 
éard: ad 
fea 
anti, 
Abhay 
sy 
“HT: 
| : 
sess 
office” to complete Form 558) 
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| 
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‘Attachment to FEM ‘Ler. (832-1 (8) 
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be sas, 
of U.S. citizeriship or current alien status.--If-.the ‘card has been lost 
; 
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OF SRE name changed «. Proof, of saene ty. and U. S. citizenship , 
or eurrent 
oe 
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ta aye ree 
Blaase' 
. 
(e). 
29. through 211. for. information. on’ ‘wages ee to Socia 
Security: 
sive 
taxes) sporinn eral Seely taxes periodically 
Ae 
‘(Withholding Tax, 
Statement) v., 
--completed. in, accordance wath, 
IRS ins 
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Attachment to .@M Ltr. 832-1 
(9) 
tha 
; 
beginning with wages paid in 1983. 
Employment covered by Social Security 
- 
7 
: Peder to 1984, and Subject to full Social Security Raxetion:, was 
primarily 4 
‘service ‘of temporary or Antermi trent employees -who were not 
Pere States Court of appeals 
Tyee 
: wa 
‘ 
‘United States: ee judge 
phaees 
ae AR 
Daan: 
Sag 
: 
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in ~ aie 
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‘Attachment to FPM Ltr. 832-1 
(10) | 
December 31, 1983, ae, 
‘not subject to subchapter III 
title 5 
United States Code’ (see aot. for. discussion 
a 3 
: 
a 
ee 
oes 
@ in a Position Placed | 
‘in ane Execu rive Schedule u ders 
mecem asa noncareer 
" 
appointee in the. Senior: eer 
the: individual: issappointed ag, 
rate 
aM 
rea ay 
ty, 
the Presid 
dent ( 
fais 350 ual 
phe naxinun rate.of - 
basic: pay’ for such: posi 
» 
s ‘either: ‘one with, no ee Federal 
ployment. or,-one 
It 
bea? 
See 
2 
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tg tyke 
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. 
: 
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4 
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: 
: 
. 
‘Attachment to FPM Ltr. 832-1 
(11) 
_ employee, who 
Moves fron. one agency. to. another is ‘not. 
newly hired: nor is 
"Federal, eaployment 
includes 
thie lyete 
‘Separation exceeding 365 
aays, consider all. - employment’ for any ‘Federal 
= 
ctiger the 8 
Social Pee 
Act, annuitants.- (except retired members : 
ye 
os it. 
oy 
ae 
os 
effective November 5, 1983 
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Approved for Release 201 4/01/11 : ‘CIA-RDP89- 00066R000900110012- 1 
Attachment ‘to FPM Ltr.-: 832-1: (12) 
- 
: 
Ae 
Sees 
2 
i 
after using all coe 
she was placed on. leave without pay 
_Jamery 1983. 
ee 
1983 
on-a elec appotntnent ‘aubjeette 
pays: 
Pos a 
"taxation and not to 
coverage under ‘the ‘Civil’ Service: 
las 
“On. April 22, 
“1984, his 
spreintnent 
converted 1 corer 
Conditional. 
es 
eon, 
Guard f ee 
ceopletl ov 
pr: 
na 
in service was ‘less thee. one nonth and: h is “not Subjec tte" 
rg 
"Executive Schedule and Senior’ Executave. Senvice Positions. 
oo 
Service in a ee which is not. | listed in the ‘portions of: the o 7 ( ) 
|_—_— 
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| 
Sanitized Copy Approved for Release 2011/01/11 : CIA-RDP89-00066R0009001 10012-1 
\ 
Attachment to FPM Ltr. 832-1 
(13) 
‘Security det | but which when established was designated to be treated as 
if it were ‘listed therein. is not SuLomettcrl ty. covered as of January 14 
1984, ‘for individuals So: 
"employed on Decenber 31, 1983, eee ok 
“after Janoary_ 1, 1984, will depend aVPOp whether the individual is. 
a 
ie 
a 
oo 
Sone. Senior Executive Service (SES): posits na (eee 5 ¢ 
CER 737. 33) 
; were listed ‘in the exeeGeive: Schedule: “60. S. 
C. 5315, jand: 5316) before hie 
hue 
SES was 
| 
established, and 
“have, ie been deleted: “The greation of the StS 
ee 
| 
Sanitized Copy Approved for Release 2011/01/11 . CIA-RDP89-00066R0009001 10012-1 
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Sanitized Copy Approved for Release 201 1101/1 1: CIA-RDP89- 00066R0009001 ONS at 
Attachment. to FPMS. ue. 832-1 
(14) 
, 
; 
(a) “Individual employed by the 
+ 
Legislative Branch SFean 
“Pecender 31, 1983, and Nor SUBJECE: ‘to’ the Civil Service Retirement ‘Syston 
E (esRS) « 
on 
“December 31 
+ 1983. 
pe 
Funan service ‘of-an- nd 
A 
“never covered ‘under the caval’ Se! vice’ etirement peed 
hoe 
December 31, “1983, ‘and. eikyeee to-the civin Service Retirenen t Systen on 
‘Decenber 31, 1983, 
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all. 
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| 
Ft eis 
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Sanitized Copy Approved for Release 2011/01/11 : 
CIA-RDP89-00066R000900110012-1 
NN 
: 
Attachmen: to FPM Ler. 832-1 
(15) 
; 
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If the break in Federal service exceeded 365 days, work would be covered; 
otherwise it would not. 
The sane ‘rule applies if an individual enters employment in the 
esistative branch after January. 1, 1984. if the individual was subject 
Example 6: 
_M, was: employe 
ates Me 
+ 
198k. 
gens ics 
: tes 
a civil’ 
Mea 
an enployee of 
the legislative branch end covered by 
me 
Se aS 
eS 
batt 9 Gat he oe 
1 
Bes see 
[ie ae ae 
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Sanitized Copy Approved for Release 2011/01/11 : CIA-RDP89-00066R0009001 10012-1 
el ce 
Attachment to FPMi_ 
.- 832-1 
(16) 
_ to the CShS on December 31, 1983, his service in aes will be covered 
under Social Security. 
If, on the Orber hand, M. had svermineted his” 
er aT 
ry 
we 
* 
— 
employment on ‘December 31, 1983, 
“his penvace will not be. coyered under 
Reanploved Ranuttants and Retined Henbers of the ‘Uni formed Services 
Us Glee. 
Ga 
Oe 
Fore 
eter. 
Service. and,” 
retired menber” of: a branch: of. the. uniformed service. is considered ‘a_, 
wy 
bay tet 
wr ys 
: 
pn 
oe 
ation purposes, the. U, s. by 48 the 50 States, 
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1001 2-1 
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Attachment to FPM Ltr, 052-1 
(17) 
“the Dd. bi 
Puerto Rico, ‘Virgin Islands, Guam, and American Samoa. © 
poke me 
ay 
. 
a 
Enployment, performed within. the tls 
3. 
As. covered 
d 
without. reeard to the 
_Eaployment performed outside the U. s. 
a 
Tae 
nis 
For this purpose, a. "resident: alien of the =. 
means an 
mation ho 
is 
‘not 
t 
now physically present. din 
Fancy 
é 
# 
with visas 
s permitting ‘residence ordinarily are. Tesident aliens, 
a 
2 
or never d odakcca residence in. he’ U.S. 
ei 
: 
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wigs 
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). OF | indefinite duration to be. performed in. that. country is not. av 
* 
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“he/she is_ a res dent for’; income tax’ 
hee 
Enploynent Excluded From All Social 
5 Se 
The following Federal, enploynent ‘is specifically excluded ‘fron al 
“ge 
ay service performed’ by an inmate. in), 
i 
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(18) 
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woe 
5 U. 
oe s. 
ce, 539102), 1 
which relates to. certain interns, student nurses, and 
3) service er formed: pe 
an employee serving on a” 
temporary basis 
(4) service 
« 
perforned by 
2 nonresident alie 
“Se tr te ‘“ 
Pe 
Te 
as 
k 
or ‘subparagraphs ‘(F) or (J): of 
“ a 
Raz 
“work for the 
Federal cvermen bur there 1s 
‘a question: 
‘the: individual 
eos 
wy el 
“Where the 
Federal agency has the ‘Tight to control thé’ 
individual as: 
f +) 
‘to the manner in which ‘the work cw, be done, 
‘Sanitized Copy ‘Approved for Release 301 4/01/11 : CIA- RDP8S- 00066R000900110012-1 
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Attachment to FPM Ler, 832-1 
(19) 
_ Where income tax is withheld, it.can be assumed_ that the individual. 
Th ee 
Subject to full ¢ or. partial Social ‘Security taxation means 
as 
all remuneration for employment: not specifically excluded by” law. 
z 
Z 
‘ 
ee 
7 
may 
‘be paid 
on. an ‘hourly, weekly, monthly, or yearly. ae 
wf 
ce to 
‘the “Vorker whose cuploiment 13° involved 
be 
to a 
mat 
ra) 
sony is 
te the “saployes “during the year. As to be’ 
_worker’ s ‘grade sah 
schedule, including “pay. for wvertine:( 
ee 
regular salary ‘to workers in certain Geceraphicel ‘areas: 
a 
Sanitized Copy Approved for Release 201 1101/11: CIA- RDP89- 00066R0009001 40012. 1 : 
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+ 
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‘ 
7 
* 
\ 
, 
Attachment 
to FPM Ltr. 832-1 
(20) 
. 
- 
te 
an 
a 
a agency}: 
epee 
eet Sick and accident ‘Gisability payments 1 
made. during. ‘the month. 
of sickness/accide 
wand, the next six full, 
‘calendar aponths 
a this eh 
Tia eto OF: agreement 
Tae 
charged with 
venforcing® 
| ea 
Protecting. an er 
employee! s right to employment io) wages; 
fet 
hand «paid af ere: 
c 
to. a “survivor or: the Ho 
: 
an. 
Se 
am 
ficse 
A. 
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: CIA-RDP89-00066R0009001 10012-1 
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(21) 
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- Moving. expenses if ‘they are deductible: “for” ‘income: tax pur poses | 
eats. 
“under and | 
.in ‘the amounts. ‘stipulated ‘by: Section 217 ‘of. ‘the’ 
‘code: 
bi 
teal and 
lodging if furnished on one premises. of. the enployer 
Ta PeS 
1 of “employment Leys) 
dott a ae 
Pais ert 
an 
4 
a a 
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( 
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Sanitized Copy Approved for Release 201 4/01/41 : CIA-RDP89-00066R000900110012-1 
Attachment to FPM Ler. 
832-1 
(22) 
no 
Pa 
2-12. Resolving Coverage and Wage Questions 
iA 
ot 
. 
Federal. agencies. and instr umental ities may use the information in ee 
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. 
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. 
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’ this- chapter and applicable provisions of the Internal Revenue Code to 
determine, whether ‘employment is. subject to 
full, partial or no-Social 
Sextet 
oi a nae ee 
Security, taxation, ana whether payments 1 made ee employees are 
e 
aa 
“Ifea Federal Government component has . “any quest ions about. the 
information bum beret, or about interpretation of. the law, 1 
“should, 
ibe 
‘Teferred to the com por 
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‘for employees . 
an 
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At tachment to FPM Ltr. 832-1 
(23) 
as 
/ 
+s EMPLOYEE RATE... 
EMPLOYER. 
“COMBINED ~ 
@ 
 oasDE 
I 
- OASDI 
RATE 
1988-1989, 6.06 
_ The max imum amount. of wages to which the Social Security tax rate? 
ee 
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applies - 
is 35. 
700. ‘for 1983. arid $37,800: for 1984 
ee, 
3 
a6 
base, ‘is automatically adjusted ‘each year to ‘take. 
ae 
By 
Sieewied 
Sin 
fad Sak 
x 
a 
a 
es, 
_account ‘of increase, in average earnings sin the 
economy : 
expectation of r. 
see 
eae 
year. In the. first. situation, ‘the: 
“employe 
aaets 
a credit against future. taxes. and na make a refund 
at 
ree 
wea 
income’ tax return is Fete 
‘There is 
a> 
s 
specific 
Sanitized Copy Approved for Release 2011/01/11 : CIA- RDP89- “00066R000900110012- |