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1040ez Tax Forms

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1040ez Tax Forms

1040ez tax forms 5. 1040ez tax forms   Manufacturers Taxes Table of Contents Importer. 1040ez tax forms Use considered sale. 1040ez tax forms Lease considered sale. 1040ez tax forms Bonus goods. 1040ez tax forms Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 1040ez tax forms Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 1040ez tax forms CoalExported. 1040ez tax forms Taxable TiresQualifying intercity or local bus. 1040ez tax forms Qualifying school bus. 1040ez tax forms Gas Guzzler TaxVehicles not subject to tax. 1040ez tax forms Imported automobiles. 1040ez tax forms VaccinesConditions to allowance. 1040ez tax forms Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. 1040ez tax forms Manufacturer. 1040ez tax forms   The term “manufacturer” includes a producer or importer. 1040ez tax forms A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. 1040ez tax forms If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. 1040ez tax forms   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 1040ez tax forms The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. 1040ez tax forms Importer. 1040ez tax forms   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. 1040ez tax forms Sale. 1040ez tax forms   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. 1040ez tax forms Use considered sale. 1040ez tax forms   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 1040ez tax forms Lease considered sale. 1040ez tax forms   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 1040ez tax forms However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. 1040ez tax forms Manufacturers taxes based on sale price. 1040ez tax forms   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. 1040ez tax forms The taxes imposed on coal are based either on the sale price or the weight. 1040ez tax forms   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. 1040ez tax forms However, you include certain charges made when a taxable article is sold and you exclude others. 1040ez tax forms To figure the price on which you base the tax, use the following rules. 1040ez tax forms Include both the following charges in the price. 1040ez tax forms Any charge for coverings or containers (regardless of their nature). 1040ez tax forms Any charge incident to placing the article in a condition packed ready for shipment. 1040ez tax forms Exclude all the following amounts from the price. 1040ez tax forms The manufacturers excise tax, whether or not it is stated as a separate charge. 1040ez tax forms The transportation charges pursuant to the sale. 1040ez tax forms The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 1040ez tax forms Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. 1040ez tax forms Discounts, rebates, and similar allowances actually granted to the purchaser. 1040ez tax forms Local advertising charges. 1040ez tax forms A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. 1040ez tax forms Charges for warranty paid at the purchaser's option. 1040ez tax forms However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. 1040ez tax forms Bonus goods. 1040ez tax forms   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 1040ez tax forms Figure the tax only on the sale price attributable to the taxable articles. 1040ez tax forms Example. 1040ez tax forms A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 1040ez tax forms The sale price of the shipment is $1,500. 1040ez tax forms The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 1040ez tax forms Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). 1040ez tax forms The remaining $375 is allocated to the nontaxable articles. 1040ez tax forms Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 1040ez tax forms When the title passes depends on the intention of the parties as gathered from the contract of sale. 1040ez tax forms In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 1040ez tax forms If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 1040ez tax forms The manufacturer is liable for the tax. 1040ez tax forms Partial payments. 1040ez tax forms   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. 1040ez tax forms To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 1040ez tax forms Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 1040ez tax forms Sale of an article to a state or local government for the exclusive use of the state or local government. 1040ez tax forms This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 1040ez tax forms State is defined in Definitions in chapter 1. 1040ez tax forms Sale of an article to a nonprofit educational organization for its exclusive use. 1040ez tax forms This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 1040ez tax forms Nonprofit educational organization is defined under Communications Tax in chapter 4. 1040ez tax forms Sale of an article to a qualified blood collector organization. 1040ez tax forms This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 1040ez tax forms Qualified blood collector organizations are defined under Communications Tax in chapter 4. 1040ez tax forms Sale of an article for use by the purchaser as supplies for vessels. 1040ez tax forms This exemption does not apply to the taxes on coal and vaccines. 1040ez tax forms Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. 1040ez tax forms Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. 1040ez tax forms This exemption does not apply to the tax on coal and tires. 1040ez tax forms Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 1040ez tax forms If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. 1040ez tax forms Sale of an article for export or for resale by the purchaser to a second purchaser for export. 1040ez tax forms The article may be exported to a foreign country or to a possession of the United States. 1040ez tax forms A vaccine shipped to a possession of the United States is not considered to be exported. 1040ez tax forms If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. 1040ez tax forms Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 1040ez tax forms S. 1040ez tax forms jurisdiction in Alaska. 1040ez tax forms For tire exemptions, see section 4221(e)(2). 1040ez tax forms Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 1040ez tax forms Registration requirements. 1040ez tax forms   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 1040ez tax forms See the Form 637 instructions for more information. 1040ez tax forms Exceptions to registration requirements. 1040ez tax forms   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. 1040ez tax forms Certification requirement. 1040ez tax forms   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. 1040ez tax forms The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. 1040ez tax forms   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. 1040ez tax forms See Regulations section 48. 1040ez tax forms 4221-5(c) for the certificate requirements. 1040ez tax forms   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. 1040ez tax forms See Regulations section 48. 1040ez tax forms 4221-4(d) for the certificate requirements. 1040ez tax forms Proof of export requirement. 1040ez tax forms   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 1040ez tax forms See Regulations section 48. 1040ez tax forms 4221-3(d) for evidence that qualifies as proof of exportation. 1040ez tax forms Proof of resale for further manufacture requirement. 1040ez tax forms   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. 1040ez tax forms See Regulations section 48. 1040ez tax forms 4221-2(c) for evidence that qualifies as proof of resale. 1040ez tax forms Information to be furnished to purchaser. 1040ez tax forms   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. 1040ez tax forms Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. 1040ez tax forms The claim must set forth in detail the facts upon which the claim is based. 1040ez tax forms Uses, sales, and exports. 1040ez tax forms   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). 1040ez tax forms Export. 1040ez tax forms   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. 1040ez tax forms In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 1040ez tax forms Price readjustments. 1040ez tax forms   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. 1040ez tax forms Conditions to allowance. 1040ez tax forms   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. 1040ez tax forms The claimant sold the article at a tax-excluded price. 1040ez tax forms The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 1040ez tax forms The person has obtained the written consent of the ultimate vendor to make the claim. 1040ez tax forms The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 1040ez tax forms Claim for further manufacture. 1040ez tax forms   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 1040ez tax forms The name and address of the manufacturer and the date of payment. 1040ez tax forms An identification of the article for which the credit or refund is claimed. 1040ez tax forms The amount of tax paid on the article and the date on which it was paid. 1040ez tax forms Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. 1040ez tax forms An identification of the second article. 1040ez tax forms   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. 1040ez tax forms The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 1040ez tax forms Claim for price readjustment. 1040ez tax forms   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. 1040ez tax forms A description of the circumstances that gave rise to the price readjustment. 1040ez tax forms An identification of the article whose price was readjusted. 1040ez tax forms The price at which the article was sold. 1040ez tax forms The amount of tax paid on the article and the date on which it was paid. 1040ez tax forms The name and address of the purchaser. 1040ez tax forms The amount repaid to the purchaser or credited to the purchaser's account. 1040ez tax forms Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 1040ez tax forms This includes any parts or accessories sold on or in connection with the sale of those articles. 1040ez tax forms Pay this tax with Form 720. 1040ez tax forms No tax deposits are required. 1040ez tax forms Sport fishing equipment includes all the following items. 1040ez tax forms Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. 1040ez tax forms Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). 1040ez tax forms The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. 1040ez tax forms Fishing tip-ups and tilts. 1040ez tax forms Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 1040ez tax forms See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 1040ez tax forms Fishing rods and fishing poles. 1040ez tax forms   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 1040ez tax forms The tax is paid by the manufacturer, producer, or importer. 1040ez tax forms Fishing tackle boxes. 1040ez tax forms   The tax on fishing tackle boxes is 3% of the sales price. 1040ez tax forms The tax is paid by the manufacturer, producer, or importer. 1040ez tax forms Electric outboard boat motors. 1040ez tax forms   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 1040ez tax forms This includes any parts or accessories sold on or in connection with the sale of those articles. 1040ez tax forms Certain equipment resale. 1040ez tax forms   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 1040ez tax forms If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 1040ez tax forms If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. 1040ez tax forms The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 1040ez tax forms   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. 1040ez tax forms The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 1040ez tax forms Related person. 1040ez tax forms   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). 1040ez tax forms Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 1040ez tax forms 11) of the sales price. 1040ez tax forms The tax is paid by the manufacturer, producer, or importer. 1040ez tax forms It applies to bows having a peak draw weight of 30 pounds or more. 1040ez tax forms The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. 1040ez tax forms Pay this tax with Form 720. 1040ez tax forms No tax deposits are required. 1040ez tax forms Arrow Shafts The tax on arrow shafts is listed on Form 720. 1040ez tax forms The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. 1040ez tax forms It measures 18 inches or more in overall length. 1040ez tax forms It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 1040ez tax forms Exemption for certain wooden arrows. 1040ez tax forms   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. 1040ez tax forms It measures 5/16 of an inch or less in diameter. 1040ez tax forms It is not suitable for use with a taxable bow, described earlier. 1040ez tax forms Pay this tax with Form 720. 1040ez tax forms No tax deposits are required. 1040ez tax forms Coal A tax is imposed on the first sale of coal mined in the United States. 1040ez tax forms The producer of the coal is liable for the tax. 1040ez tax forms The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 1040ez tax forms Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. 1040ez tax forms A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). 1040ez tax forms The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. 1040ez tax forms Tax rates. 1040ez tax forms   The tax on underground-mined coal is the lower of: $1. 1040ez tax forms 10 a ton, or 4. 1040ez tax forms 4% of the sale price. 1040ez tax forms   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 1040ez tax forms 4% of the sale price. 1040ez tax forms   Coal will be taxed at the 4. 1040ez tax forms 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 1040ez tax forms 50 a ton for surface-mined coal. 1040ez tax forms Apply the tax proportionately if a sale or use includes a portion of a ton. 1040ez tax forms Example. 1040ez tax forms If you sell 21,000 pounds (10. 1040ez tax forms 5 tons) of coal from an underground mine for $525, the price per ton is $50. 1040ez tax forms The tax is $1. 1040ez tax forms 10 × 10. 1040ez tax forms 5 tons ($11. 1040ez tax forms 55). 1040ez tax forms Coal production. 1040ez tax forms   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 1040ez tax forms Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 1040ez tax forms   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 1040ez tax forms In some cases, a single mine may yield coal from both surface mining and underground mining. 1040ez tax forms Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. 1040ez tax forms Determining tonnage or selling price. 1040ez tax forms   The producer pays the tax on coal at the time of sale or use. 1040ez tax forms In figuring the selling price for applying the tax, the point of sale is f. 1040ez tax forms o. 1040ez tax forms b. 1040ez tax forms (free on board) mine or f. 1040ez tax forms o. 1040ez tax forms b. 1040ez tax forms cleaning plant if you clean the coal before selling it. 1040ez tax forms This applies even if you sell the coal for a delivered price. 1040ez tax forms The f. 1040ez tax forms o. 1040ez tax forms b. 1040ez tax forms mine or f. 1040ez tax forms o. 1040ez tax forms b. 1040ez tax forms cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. 1040ez tax forms 4% rate. 1040ez tax forms   The tax applies to the full amount of coal sold. 1040ez tax forms However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. 1040ez tax forms Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 1040ez tax forms   Do not include in the sales price the excise tax imposed on coal. 1040ez tax forms Coal used by the producer. 1040ez tax forms   The tax on coal applies if the coal is used by the producer in other than a mining process. 1040ez tax forms A mining process means the same for this purpose as for percentage depletion. 1040ez tax forms For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. 1040ez tax forms In this case, the tax applies only when you sell the coal. 1040ez tax forms The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. 1040ez tax forms However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. 1040ez tax forms   You must use a constructive sale price to figure the tax under the 4. 1040ez tax forms 4% rate if you use the coal in other than a mining process. 1040ez tax forms Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 1040ez tax forms o. 1040ez tax forms b. 1040ez tax forms mine or cleaning plant. 1040ez tax forms Normally, you use the same constructive price used to figure your percentage depletion deduction. 1040ez tax forms Blending. 1040ez tax forms   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. 1040ez tax forms Figure the tax separately for each type of coal in the blend. 1040ez tax forms Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. 1040ez tax forms Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. 1040ez tax forms However, the tax is limited to 4. 1040ez tax forms 4% of the sale price per ton of the blended coal. 1040ez tax forms Exemption from tax. 1040ez tax forms   The tax does not apply to sales of lignite and imported coal. 1040ez tax forms The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 1040ez tax forms Exported. 1040ez tax forms   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. 1040ez tax forms   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. 1040ez tax forms For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. 1040ez tax forms   Proof of export includes any of the following items. 1040ez tax forms A copy of the export bill of lading issued by the delivering carrier. 1040ez tax forms A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 1040ez tax forms A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 1040ez tax forms If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 1040ez tax forms Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 1040ez tax forms A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 1040ez tax forms 0945 ($. 1040ez tax forms 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. 1040ez tax forms The three categories for reporting the tax and the tax rate are listed below. 1040ez tax forms Taxable tires other than biasply or super single tires at $. 1040ez tax forms 0945. 1040ez tax forms Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 1040ez tax forms 04725. 1040ez tax forms Taxable tires, super single tires designed for steering at $. 1040ez tax forms 0945. 1040ez tax forms A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. 1040ez tax forms A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. 1040ez tax forms A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 1040ez tax forms Special rule, manufacturer's retail stores. 1040ez tax forms   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. 1040ez tax forms Tires on imported articles. 1040ez tax forms   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). 1040ez tax forms Tires exempt from tax. 1040ez tax forms   The tax on taxable tires does not apply to the following items. 1040ez tax forms Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. 1040ez tax forms Tire carcasses not suitable for commercial use. 1040ez tax forms Tires for use on qualifying intercity, local, and school buses. 1040ez tax forms For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 1040ez tax forms Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 1040ez tax forms Tires of a type used exclusively on mobile machinery. 1040ez tax forms A taxable tire used on mobile machinery is not exempt from tax. 1040ez tax forms Qualifying intercity or local bus. 1040ez tax forms   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). 1040ez tax forms Qualifying school bus. 1040ez tax forms   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 1040ez tax forms Credit or refund. 1040ez tax forms   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. 1040ez tax forms   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. 1040ez tax forms   The person who paid the tax is eligible to make the claim. 1040ez tax forms Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. 1040ez tax forms 5 miles per gallon. 1040ez tax forms If you import an automobile for personal use, you may be liable for this tax. 1040ez tax forms Figure the tax on Form 6197, as discussed later. 1040ez tax forms The tax rate is based on fuel economy rating. 1040ez tax forms The tax rates for the gas guzzler tax are shown on Form 6197. 1040ez tax forms A person that lengthens an existing automobile is the manufacturer of an automobile. 1040ez tax forms Automobiles. 1040ez tax forms   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. 1040ez tax forms Vehicles not subject to tax. 1040ez tax forms   For the gas guzzler tax, the following vehicles are not considered automobiles. 1040ez tax forms Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 1040ez tax forms Vehicles operated exclusively on a rail or rails. 1040ez tax forms Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. 1040ez tax forms Vehicles treated under 49 U. 1040ez tax forms S. 1040ez tax forms C. 1040ez tax forms 32901 (1978) as non-passenger automobiles. 1040ez tax forms This includes limousines manufactured primarily to transport more than 10 persons. 1040ez tax forms   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. 1040ez tax forms   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 1040ez tax forms Model type. 1040ez tax forms   Model type is a particular class of automobile as determined by EPA regulations. 1040ez tax forms Fuel economy. 1040ez tax forms   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 1040ez tax forms 1 mile as figured by the EPA. 1040ez tax forms Imported automobiles. 1040ez tax forms   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 1040ez tax forms An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. 1040ez tax forms   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. 1040ez tax forms   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. 1040ez tax forms A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). 1040ez tax forms   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. 1040ez tax forms Exemptions. 1040ez tax forms   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. 1040ez tax forms However, see Vehicles not subject to tax, earlier. 1040ez tax forms Form 6197. 1040ez tax forms   Use Form 6197 to figure your tax liability for each quarter. 1040ez tax forms Attach Form 6197 to your Form 720 for the quarter. 1040ez tax forms See the Form 6197 instructions for more information and the one-time filing rules. 1040ez tax forms Credit or refund. 1040ez tax forms   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. 1040ez tax forms For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040ez tax forms Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 1040ez tax forms A taxable vaccine means any of the following vaccines. 1040ez tax forms Any vaccine containing diphtheria toxoid. 1040ez tax forms Any vaccine containing tetanus toxoid. 1040ez tax forms Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 1040ez tax forms Any vaccine containing polio virus. 1040ez tax forms Any vaccine against measles. 1040ez tax forms Any vaccine against mumps. 1040ez tax forms Any vaccine against rubella. 1040ez tax forms Any vaccine against hepatitis A. 1040ez tax forms Any vaccine against hepatitis B. 1040ez tax forms Any vaccine against chicken pox. 1040ez tax forms Any vaccine against rotavirus gastroenteritis. 1040ez tax forms Any HIB vaccine. 1040ez tax forms Any conjugate vaccine against streptococcus pneumoniae. 1040ez tax forms Any trivalent vaccine against influenza or any other vaccine against influenza. 1040ez tax forms Any meningococcal vaccine. 1040ez tax forms Any vaccine against the human papillomavirus. 1040ez tax forms The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. 1040ez tax forms The tax is $. 1040ez tax forms 75 per dose of each taxable vaccine. 1040ez tax forms The tax per dose on a vaccine that contains more than one taxable vaccine is $. 1040ez tax forms 75 times the number of taxable vaccines. 1040ez tax forms Taxable use. 1040ez tax forms   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. 1040ez tax forms Credit or refund. 1040ez tax forms   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. 1040ez tax forms The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 1040ez tax forms Conditions to allowance. 1040ez tax forms   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. 1040ez tax forms Taxable Medical Devices Taxable medical devices. 1040ez tax forms   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 1040ez tax forms 3% (. 1040ez tax forms 023) of the sales price. 1040ez tax forms A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. 1040ez tax forms There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 1040ez tax forms There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). 1040ez tax forms See T. 1040ez tax forms D. 1040ez tax forms 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. 1040ez tax forms More information. 1040ez tax forms   For more information on the medical device tax, see section 4191, T. 1040ez tax forms D. 1040ez tax forms 9604, and Notice 2012-77. 1040ez tax forms You can find T. 1040ez tax forms D. 1040ez tax forms 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 1040ez tax forms R. 1040ez tax forms B. 1040ez tax forms 2012-52 at www. 1040ez tax forms irs. 1040ez tax forms gov/pub/irs-irbs/irb12-52. 1040ez tax forms pdf. 1040ez tax forms Prev  Up  Next   Home   More Online Publications
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The 1040ez Tax Forms

1040ez tax forms Publication 957 - Main Content Table of Contents 1. 1040ez tax forms What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. 1040ez tax forms Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). 1040ez tax forms 1. 1040ez tax forms What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). 1040ez tax forms For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. 1040ez tax forms Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. 1040ez tax forms Report all back pay. 1040ez tax forms However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. 1040ez tax forms See Back Pay Under a Statute , later, for more information. 1040ez tax forms Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. 1040ez tax forms However, for income tax purposes, the IRS treats all back pay as wages in the year paid. 1040ez tax forms Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. 1040ez tax forms The SSA no longer accepts reports on tapes, cartridges, and diskettes. 1040ez tax forms Example. 1040ez tax forms In 2012, Terry Morris earned wages of $50,000. 1040ez tax forms In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. 1040ez tax forms Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. 1040ez tax forms However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. 1040ez tax forms Example. 1040ez tax forms If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. 1040ez tax forms A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. 1040ez tax forms SSA treatment of back pay under a statute. 1040ez tax forms   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. 1040ez tax forms This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. 1040ez tax forms   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. 1040ez tax forms Then, the SSA can allocate the statutory back pay to the appropriate periods. 1040ez tax forms   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. 1040ez tax forms    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. 1040ez tax forms    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. 1040ez tax forms No further action is necessary. 1040ez tax forms Example. 1040ez tax forms In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. 1040ez tax forms Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. 1040ez tax forms No further action is necessary. 1040ez tax forms Information the SSA needs to properly credit back pay under a statute (special report). 1040ez tax forms   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. 1040ez tax forms There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. 1040ez tax forms The special report must include the following information. 1040ez tax forms The employer's name, address, and employer identification number (EIN). 1040ez tax forms A signed statement citing the federal or state statute under which the payment was made. 1040ez tax forms If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). 1040ez tax forms The name and telephone number of a person to contact. 1040ez tax forms The SSA may have additional questions concerning the back pay case or the individual employee's information. 1040ez tax forms A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. 1040ez tax forms The employee's social security number (SSN). 1040ez tax forms The employee's name (as shown on his or her social security card). 1040ez tax forms The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. 1040ez tax forms The period(s) the back pay award covers (beginning and ending dates—month and year). 1040ez tax forms The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. 1040ez tax forms Do not include the back pay award shown in that wage report. 1040ez tax forms If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. 1040ez tax forms The amount to allocate to each reporting period*. 1040ez tax forms This includes any amount you want allocated (if applicable) to the tax year of the award payment. 1040ez tax forms If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. 1040ez tax forms *Note. 1040ez tax forms   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. 1040ez tax forms For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. 1040ez tax forms MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. 1040ez tax forms For tax years 1991 and later, list the social security and Medicare wages separately. 1040ez tax forms If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. 1040ez tax forms Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. 1040ez tax forms Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. 1040ez tax forms Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. 1040ez tax forms Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. 1040ez tax forms Such awards are not wages for social security coverage purposes. 1040ez tax forms If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. 1040ez tax forms The payments made in such a settlement may still be back pay and wages under the rules discussed here. 1040ez tax forms Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. 1040ez tax forms Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. 1040ez tax forms However, they are not payments made under a statute. 1040ez tax forms If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. 1040ez tax forms Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. 1040ez tax forms In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. 1040ez tax forms Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. 1040ez tax forms If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. 1040ez tax forms Read Special Wage Payments, later, for additional reporting instructions. 1040ez tax forms Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. 1040ez tax forms Exception. 1040ez tax forms   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. 1040ez tax forms Table 1. 1040ez tax forms Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. 1040ez tax forms Sec. 1040ez tax forms /Med. 1040ez tax forms Wages Paid In Award Year (4)3 Allocation     Soc. 1040ez tax forms Sec. 1040ez tax forms Med. 1040ez tax forms /MQGE Year Soc. 1040ez tax forms Sec. 1040ez tax forms Med. 1040ez tax forms /MQGE xxx-xx-xxxx HELEN T. 1040ez tax forms SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. 1040ez tax forms EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. 1040ez tax forms ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. 1040ez tax forms  2Exclude the amount of back pay, if any, included in that amount. 1040ez tax forms  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. 1040ez tax forms The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. 1040ez tax forms (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. 1040ez tax forms Sec. 1040ez tax forms column. 1040ez tax forms ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. 1040ez tax forms Explanation of examples. 1040ez tax forms Helen T. 1040ez tax forms Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. 1040ez tax forms In 2012, this employee was also paid $40,000 in other wages. 1040ez tax forms (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. 1040ez tax forms The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. 1040ez tax forms ) Sam W. 1040ez tax forms Evans–The back pay award was $30,000 for the periods 7/89-12/91. 1040ez tax forms This employee was hired in 1989 and was subject to MQGE only. 1040ez tax forms He was no longer employed by this governmental employer in 2012. 1040ez tax forms (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. 1040ez tax forms After the SSA allocation, he will not have any net posted wages for 2012. 1040ez tax forms ) Roland S. 1040ez tax forms Adams–The back pay award was $15,000 for the periods 7/80-12/81. 1040ez tax forms He was no longer employed by this state and local government (Section 218) employer in 2012. 1040ez tax forms (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. 1040ez tax forms ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. 1040ez tax forms Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. 1040ez tax forms Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. 1040ez tax forms Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. 1040ez tax forms Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. 1040ez tax forms Note. 1040ez tax forms Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. 1040ez tax forms Earnings Test. 1040ez tax forms   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. 1040ez tax forms The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. 1040ez tax forms Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. 1040ez tax forms If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. 1040ez tax forms Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. 1040ez tax forms Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. 1040ez tax forms Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. 1040ez tax forms See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. 1040ez tax forms In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. 1040ez tax forms Submit reports after the close of the tax year. 1040ez tax forms To avoid delays in processing, submit reports in time to reach the SSA by April 1. 1040ez tax forms Use one of the following reporting methods. 1040ez tax forms Electronic reporting. 1040ez tax forms   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. 1040ez tax forms gov website. 1040ez tax forms BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. 1040ez tax forms You must register to use this website. 1040ez tax forms The web address is www. 1040ez tax forms socialsecurity. 1040ez tax forms gov/bso/bsowelcome. 1040ez tax forms htm. 1040ez tax forms   Use the specifications and record layout shown in  Table 2, later. 1040ez tax forms Only one file at a time may be submitted. 1040ez tax forms If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. 1040ez tax forms A zipped file contains a file that has been compressed to reduce its file size. 1040ez tax forms WinZip and PKZIP are examples of acceptable compression packages. 1040ez tax forms   Electronic submissions not meeting the specifications in Table 2 will be rejected. 1040ez tax forms Paper listing. 1040ez tax forms   A paper listing can be used to report special wage payments to several employees. 1040ez tax forms Use the format shown in Table 3, later. 1040ez tax forms Submit paper listings to the local SSA office nearest your place of business. 1040ez tax forms Visit www. 1040ez tax forms socialsecurity. 1040ez tax forms gov/locator to find a Social Security office near you. 1040ez tax forms Form SSA-131. 1040ez tax forms   Use Form SSA-131 to report special wage payments made to an employee. 1040ez tax forms Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. 1040ez tax forms    This image is too large to be displayed in the current screen. 1040ez tax forms Please click the link to view the image. 1040ez tax forms Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. 1040ez tax forms Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. 1040ez tax forms 2. 1040ez tax forms Enter the date the employee retired. 1040ez tax forms Enter “Not Retired” if the employee has not retired. 1040ez tax forms 3. 1040ez tax forms Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. 1040ez tax forms This date should be the same as or earlier than the date in item “2”. 1040ez tax forms Enter “Not Retired” if the employee has not retired. 1040ez tax forms 4. 1040ez tax forms Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. 1040ez tax forms  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. 1040ez tax forms Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. 1040ez tax forms Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. 1040ez tax forms Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. 1040ez tax forms Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. 1040ez tax forms Stock Options. 1040ez tax forms   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). 1040ez tax forms That were reported or will be reported under “Nonqualified Plans” on the Form W-2. 1040ez tax forms That were deducted from the employee's wages and paid to a deferred compensation plan (e. 1040ez tax forms g. 1040ez tax forms , 401k). 1040ez tax forms Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). 1040ez tax forms Bonuses earned and paid in the tax year. 1040ez tax forms 5. 1040ez tax forms Check whether payments listed in item 4 will be made for years after the tax year. 1040ez tax forms If yes, please show the amounts and years in which these will be paid, if known. 1040ez tax forms 6. 1040ez tax forms Nonqualified deferred compensation and section 457 plans only. 1040ez tax forms If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. 1040ez tax forms Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). 1040ez tax forms Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. 1040ez tax forms 702. 1040ez tax forms The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. 1040ez tax forms While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. 1040ez tax forms We may also use the information you give us when we match records by computer. 1040ez tax forms Matching programs compare our records with those of other Federal, State, or local government agencies. 1040ez tax forms Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. 1040ez tax forms The law allows us to do this even if you do not agree to it. 1040ez tax forms Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. 1040ez tax forms If you want to learn more about this, contact any Social Security Office. 1040ez tax forms The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. 1040ez tax forms S. 1040ez tax forms C. 1040ez tax forms §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. 1040ez tax forms You are not required to answer these questions unless we display a valid Office of Management and Budget control number. 1040ez tax forms We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. 1040ez tax forms Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. 1040ez tax forms Or, the employee can submit it to the SSA office handling the claim. 1040ez tax forms You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. 1040ez tax forms If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. 1040ez tax forms Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. 1040ez tax forms Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. 1040ez tax forms Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. 1040ez tax forms It should not count for the social security earnings test. 1040ez tax forms Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. 1040ez tax forms Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. 1040ez tax forms For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. 1040ez tax forms Nonqualified and section 457 plans are reported differently than other special wage payments. 1040ez tax forms See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. 1040ez tax forms Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. 1040ez tax forms However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. 1040ez tax forms The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. 1040ez tax forms No risk of forfeiture. 1040ez tax forms   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040ez tax forms Example. 1040ez tax forms Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. 1040ez tax forms The plan has no risk of forfeiture. 1040ez tax forms In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. 1040ez tax forms Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. 1040ez tax forms   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040ez tax forms The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. 1040ez tax forms   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. 1040ez tax forms If the employee continues working, future deferrals are social security and Medicare wages when they are earned. 1040ez tax forms    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 1040ez tax forms Risk of forfeiture lapses at retirement. 1040ez tax forms   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. 1040ez tax forms Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040ez tax forms   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. 1040ez tax forms    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 1040ez tax forms Example—risk of forfeiture. 1040ez tax forms At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. 1040ez tax forms B's wages, including this year's deferred amount, are $80,000. 1040ez tax forms Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. 1040ez tax forms Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040ez tax forms Example. 1040ez tax forms Employee D retired from the XYZ company and began receiving social security benefits. 1040ez tax forms XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. 1040ez tax forms In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. 1040ez tax forms D made no deferrals to the nonqualified plan this year. 1040ez tax forms Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. 1040ez tax forms For more information, see Reporting Special Wage Payments , earlier. 1040ez tax forms Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). 1040ez tax forms Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. 1040ez tax forms Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. 1040ez tax forms See Form SSA-131 and its instructions, earlier. 1040ez tax forms Example. 1040ez tax forms Employee K retired this year from Company XYZ and began receiving social security benefits. 1040ez tax forms During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. 1040ez tax forms K also received $75,000 in payments from the company's nonqualified plan. 1040ez tax forms Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. 1040ez tax forms File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. 1040ez tax forms If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. 1040ez tax forms For more information, see Notice 2008-115, 2008-52 I. 1040ez tax forms R. 1040ez tax forms B. 1040ez tax forms 1367, available at www. 1040ez tax forms irs. 1040ez tax forms gov/irb/2008-52_IRB/ar10. 1040ez tax forms html. 1040ez tax forms Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). 1040ez tax forms Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. 1040ez tax forms See Notice 2008-115. 1040ez tax forms The following examples use small dollar amounts for illustrative purposes. 1040ez tax forms However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). 1040ez tax forms The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. 1040ez tax forms Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. 1040ez tax forms The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. 1040ez tax forms For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. 1040ez tax forms Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. 1040ez tax forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. 1040ez tax forms The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. 1040ez tax forms Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. 1040ez tax forms Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). 1040ez tax forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. 1040ez tax forms The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. 1040ez tax forms Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. 1040ez tax forms Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). 1040ez tax forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. 1040ez tax forms The deferral of $20 was vested upon deferral. 1040ez tax forms During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. 1040ez tax forms Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. 1040ez tax forms Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). 1040ez tax forms For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. 1040ez tax forms There was no vesting of prior-year deferrals under the plan. 1040ez tax forms During the year, there were total distributions of $50 from the plan to the employee. 1040ez tax forms Regular pay = $100; Distribution = $50. 1040ez tax forms Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). 1040ez tax forms   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. 1040ez tax forms Instead, report on Form SSA-131 the total amount the employee earned during the year. 1040ez tax forms * Submit the SSA-131 to the nearest SSA office or give it to the employee. 1040ez tax forms   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. 1040ez tax forms Do not consider prior-year deferrals that are vesting in the current year. 1040ez tax forms If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. 1040ez tax forms Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). 1040ez tax forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040ez tax forms There was also an employer match of $10. 1040ez tax forms The deferral and employer match were vested upon deferral. 1040ez tax forms There was no vesting of prior-year deferrals under the plan. 1040ez tax forms During the year, there were total distributions of $50 from the plan to the employee. 1040ez tax forms Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. 1040ez tax forms Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. 1040ez tax forms File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). 1040ez tax forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040ez tax forms The deferral was not vested upon deferral. 1040ez tax forms There was no vesting of prior-year deferrals under the plan. 1040ez tax forms During the year, there were total distributions of $50 from the plan to the employee. 1040ez tax forms Regular pay = $200; Deferral, not vested = $20; Distribution = $50. 1040ez tax forms Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). 1040ez tax forms 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). 1040ez tax forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040ez tax forms The deferral was vested upon deferral. 1040ez tax forms There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. 1040ez tax forms During the year, there were total distributions of $50 from the plan to the employee. 1040ez tax forms Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. 1040ez tax forms Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. 1040ez tax forms File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). 1040ez tax forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040ez tax forms The deferral was not vested upon deferral. 1040ez tax forms There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). 1040ez tax forms During the year, there were total distributions of $50 from the plan to the employee. 1040ez tax forms Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. 1040ez tax forms Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. 1040ez tax forms File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. 1040ez tax forms Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. 1040ez tax forms  The file format is ASCII. 1040ez tax forms  Submit only one file at a time. 1040ez tax forms   Table 3. 1040ez tax forms Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. 1040ez tax forms Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . 1040ez tax forms 1) B. 1040ez tax forms Employee Name: (Last) (First) (MI)   C. 1040ez tax forms SSN: D. 1040ez tax forms SWP:$ E. 1040ez tax forms Type: Other: 2) B. 1040ez tax forms Employee Name: (Last) (First) (MI)   C. 1040ez tax forms SSN: D. 1040ez tax forms SWP:$ E. 1040ez tax forms Type: Other: 3) B. 1040ez tax forms Employee Name: (Last) (First) (MI)   C. 1040ez tax forms SSN: D. 1040ez tax forms SWP:$ E. 1040ez tax forms Type: Other: 4) B. 1040ez tax forms Employee Name: (Last) (First) (MI)   C. 1040ez tax forms SSN: D. 1040ez tax forms SWP:$ E. 1040ez tax forms Type: Other: 5) B. 1040ez tax forms Employee Name: (Last) (First) (MI)   C. 1040ez tax forms SSN: D. 1040ez tax forms SWP:$ E. 1040ez tax forms Type: Other:     INSTRUCTIONS:   Enter tax year and page number. 1040ez tax forms   A. 1040ez tax forms Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. 1040ez tax forms   B. 1040ez tax forms Employee's name. 1040ez tax forms   C. 1040ez tax forms Employee's social security number (SSN). 1040ez tax forms   D. 1040ez tax forms Total amount of special wage payments made to the employee. 1040ez tax forms   E. 1040ez tax forms Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. 1040ez tax forms   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. 1040ez tax forms (Get Form SSA-131. 1040ez tax forms )                 Prev  Up  Next   Home   More Online Publications