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1040x Online

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1040x online 13. 1040x online   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. 1040x online A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). 1040x online However, no deposit is required for the situations listed below; the taxes are payable with Form 720. 1040x online The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. 1040x online The gas guzzler tax is being paid on a one-time filing. 1040x online The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. 1040x online How To Make Deposits Electronic deposit requirement. 1040x online   You must use electronic funds transfer to make excise tax deposits. 1040x online Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040x online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 1040x online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040x online   EFTPS is a free service provided by the Department of Treasury. 1040x online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040x online To get more information about EFTPS or to enroll in EFTPS, visit www. 1040x online eftps. 1040x online gov or call 1-800-555-4477. 1040x online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 1040x online    Depositing on time. 1040x online For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. 1040x online m. 1040x online Eastern time). 1040x online You will automatically be enrolled in EFTPS when you apply for an EIN. 1040x online You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. 1040x online When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. 1040x online The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. 1040x online See Alternative method below. 1040x online If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. 1040x online Regular method. 1040x online   The deposit of tax for a semimonthly period is due by the 14th day following that period. 1040x online Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. 1040x online If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040x online Alternative method (IRS Nos. 1040x online 22, 26, 27, and 28). 1040x online   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. 1040x online Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. 1040x online The deposit of tax is due by the 3rd banking day after the 7th day of that period. 1040x online   For an example of the alternative method, see the Instructions for Form 720. 1040x online To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. 1040x online For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. 1040x online The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). 1040x online The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. 1040x online See Uncollected Tax Report in chapter 4. 1040x online The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. 1040x online Special rule for deposits of taxes in September. 1040x online   See the Instructions for Form 720 for a special rule on deposits made in September. 1040x online Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. 1040x online Generally, you do not have to make a deposit for a period in which you incurred no tax liability. 1040x online Net tax liability. 1040x online   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. 1040x online You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. 1040x online If you use this method, you must use it for all semimonthly periods in the calendar quarter. 1040x online Do not reduce your liability by any amounts from Form 720X. 1040x online Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. 1040x online Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. 1040x online 67%) of the net tax liability reported for the look-back quarter. 1040x online For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. 1040x online 23%), 10/90 (11. 1040x online 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. 1040x online Also, the total deposit for that semimonthly period must be at least 1/6 (16. 1040x online 67%) of the net tax liability reported for the look-back quarter. 1040x online Exceptions. 1040x online   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. 1040x online 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. 1040x online Requirements to be met. 1040x online   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. 1040x online    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. 1040x online Tax rate increases. 1040x online   You must modify the safe harbor rule if there has been an increase in the rate of tax. 1040x online You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. 1040x online To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. 1040x online Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Missouri Attorney General's Office

Website: Missouri Attorney General's Office

Address: Missouri Attorney General's Office
Consumer Protection Unit
PO Box 899
Jefferson City, MO 65102

Phone Number: 573-751-3321

Toll-free: 1-800-392-8222 (MO, Hotline)

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Regional Consumer Protection Offices

Missouri Attorney Generals Office- St Louis

Website: Missouri Attorney Generals Office- St Louis

Address: Missouri Attorney Generals Office- St Louis
Consumer Protection Division
Old Post Office Building
815 Olive St., Suite 200
St. Louis, MO 63101

Phone Number: 314-340-6816

Toll-free: 1-800-392-8222 (MO, Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Finance

Website: Department of Finance

Address: Department of Finance
PO Box 716
Jefferson City, MO 65102

Phone Number: 573-751-3242

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance, Financial, and Professional Registration

Website: Department of Insurance, Financial, and Professional Registration

Address: Department of Insurance, Financial, and Professional Registration
Consumer Affairs Division
PO Box 690
Jefferson City, MO 65102-0690

Toll-free: 1-800-726-7390 (MO)

TTY: 573-526-4536

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
600 W. Main St.
Jefferson City, MO 65101-1276

Phone Number: 573-751-4136

Toll-free: 1-800-721-7996 (MO)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services Department
200 Madison St.
PO Box 360
Jefferson City, MO 65102-0360

Phone Number: 573-751-3234

Toll-free: 1-800-392-4211 (MO)

TTY: 573-522-9061

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The 1040x Online

1040x online Publication 957 - Main Content Table of Contents 1. 1040x online What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. 1040x online 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). 1040x online 1. 1040x online 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). 1040x online 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. 1040x online Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. 1040x online Report all back pay. 1040x online 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. 1040x online See Back Pay Under a Statute , later, for more information. 1040x online Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. 1040x online However, for income tax purposes, the IRS treats all back pay as wages in the year paid. 1040x online 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. 1040x online The SSA no longer accepts reports on tapes, cartridges, and diskettes. 1040x online Example. 1040x online In 2012, Terry Morris earned wages of $50,000. 1040x online 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. 1040x online Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. 1040x online 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. 1040x online Example. 1040x online 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. 1040x online 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. 1040x online SSA treatment of back pay under a statute. 1040x online   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. 1040x online 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. 1040x online   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. 1040x online Then, the SSA can allocate the statutory back pay to the appropriate periods. 1040x online   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. 1040x online    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. 1040x online    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. 1040x online No further action is necessary. 1040x online Example. 1040x online 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. 1040x online Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. 1040x online No further action is necessary. 1040x online Information the SSA needs to properly credit back pay under a statute (special report). 1040x online   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. 1040x online There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. 1040x online The special report must include the following information. 1040x online The employer's name, address, and employer identification number (EIN). 1040x online A signed statement citing the federal or state statute under which the payment was made. 1040x online 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). 1040x online The name and telephone number of a person to contact. 1040x online The SSA may have additional questions concerning the back pay case or the individual employee's information. 1040x online A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. 1040x online The employee's social security number (SSN). 1040x online The employee's name (as shown on his or her social security card). 1040x online The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. 1040x online The period(s) the back pay award covers (beginning and ending dates—month and year). 1040x online 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)*. 1040x online Do not include the back pay award shown in that wage report. 1040x online 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. 1040x online The amount to allocate to each reporting period*. 1040x online This includes any amount you want allocated (if applicable) to the tax year of the award payment. 1040x online 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. 1040x online *Note. 1040x online   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. 1040x online For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. 1040x online MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. 1040x online For tax years 1991 and later, list the social security and Medicare wages separately. 1040x online 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. 1040x online 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. 1040x online 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. 1040x online Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. 1040x online Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. 1040x online Such awards are not wages for social security coverage purposes. 1040x online 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. 1040x online The payments made in such a settlement may still be back pay and wages under the rules discussed here. 1040x online 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. 1040x online Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. 1040x online However, they are not payments made under a statute. 1040x online 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. 1040x online 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. 1040x online 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. 1040x online Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. 1040x online If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. 1040x online Read Special Wage Payments, later, for additional reporting instructions. 1040x online Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. 1040x online Exception. 1040x online   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. 1040x online Table 1. 1040x online 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. 1040x online Sec. 1040x online /Med. 1040x online Wages Paid In Award Year (4)3 Allocation     Soc. 1040x online Sec. 1040x online Med. 1040x online /MQGE Year Soc. 1040x online Sec. 1040x online Med. 1040x online /MQGE xxx-xx-xxxx HELEN T. 1040x online 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. 1040x online EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. 1040x online 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. 1040x online  2Exclude the amount of back pay, if any, included in that amount. 1040x online  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. 1040x online The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. 1040x online (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. 1040x online Sec. 1040x online column. 1040x online ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. 1040x online Explanation of examples. 1040x online Helen T. 1040x online Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. 1040x online In 2012, this employee was also paid $40,000 in other wages. 1040x online (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. 1040x online The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. 1040x online ) Sam W. 1040x online Evans–The back pay award was $30,000 for the periods 7/89-12/91. 1040x online This employee was hired in 1989 and was subject to MQGE only. 1040x online He was no longer employed by this governmental employer in 2012. 1040x online (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. 1040x online After the SSA allocation, he will not have any net posted wages for 2012. 1040x online ) Roland S. 1040x online Adams–The back pay award was $15,000 for the periods 7/80-12/81. 1040x online He was no longer employed by this state and local government (Section 218) employer in 2012. 1040x online (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. 1040x online ) 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. 1040x online 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. 1040x online Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. 1040x online 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. 1040x online 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. 1040x online Note. 1040x online Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. 1040x online Earnings Test. 1040x online   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. 1040x online The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. 1040x online 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. 1040x online 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. 1040x online Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. 1040x online Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. 1040x online Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. 1040x online See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. 1040x online 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. 1040x online Submit reports after the close of the tax year. 1040x online To avoid delays in processing, submit reports in time to reach the SSA by April 1. 1040x online Use one of the following reporting methods. 1040x online Electronic reporting. 1040x online   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. 1040x online gov website. 1040x online BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. 1040x online You must register to use this website. 1040x online The web address is www. 1040x online socialsecurity. 1040x online gov/bso/bsowelcome. 1040x online htm. 1040x online   Use the specifications and record layout shown in  Table 2, later. 1040x online Only one file at a time may be submitted. 1040x online If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. 1040x online A zipped file contains a file that has been compressed to reduce its file size. 1040x online WinZip and PKZIP are examples of acceptable compression packages. 1040x online   Electronic submissions not meeting the specifications in Table 2 will be rejected. 1040x online Paper listing. 1040x online   A paper listing can be used to report special wage payments to several employees. 1040x online Use the format shown in Table 3, later. 1040x online Submit paper listings to the local SSA office nearest your place of business. 1040x online Visit www. 1040x online socialsecurity. 1040x online gov/locator to find a Social Security office near you. 1040x online Form SSA-131. 1040x online   Use Form SSA-131 to report special wage payments made to an employee. 1040x online 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. 1040x online    This image is too large to be displayed in the current screen. 1040x online Please click the link to view the image. 1040x online Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. 1040x online Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. 1040x online 2. 1040x online Enter the date the employee retired. 1040x online Enter “Not Retired” if the employee has not retired. 1040x online 3. 1040x online 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. 1040x online This date should be the same as or earlier than the date in item “2”. 1040x online Enter “Not Retired” if the employee has not retired. 1040x online 4. 1040x online 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. 1040x online  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. 1040x online Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. 1040x online Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. 1040x online Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. 1040x online 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. 1040x online Stock Options. 1040x online   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”). 1040x online That were reported or will be reported under “Nonqualified Plans” on the Form W-2. 1040x online That were deducted from the employee's wages and paid to a deferred compensation plan (e. 1040x online g. 1040x online , 401k). 1040x online Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). 1040x online Bonuses earned and paid in the tax year. 1040x online 5. 1040x online Check whether payments listed in item 4 will be made for years after the tax year. 1040x online If yes, please show the amounts and years in which these will be paid, if known. 1040x online 6. 1040x online Nonqualified deferred compensation and section 457 plans only. 1040x online 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. 1040x online 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). 1040x online Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. 1040x online 702. 1040x online 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. 1040x online 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. 1040x online We may also use the information you give us when we match records by computer. 1040x online Matching programs compare our records with those of other Federal, State, or local government agencies. 1040x online Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. 1040x online The law allows us to do this even if you do not agree to it. 1040x online Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. 1040x online If you want to learn more about this, contact any Social Security Office. 1040x online The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. 1040x online S. 1040x online C. 1040x online §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. 1040x online You are not required to answer these questions unless we display a valid Office of Management and Budget control number. 1040x online We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. 1040x online Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. 1040x online Or, the employee can submit it to the SSA office handling the claim. 1040x online You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. 1040x online 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. 1040x online Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. 1040x online Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. 1040x online 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. 1040x online It should not count for the social security earnings test. 1040x online 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. 1040x online 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. 1040x online 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. 1040x online Nonqualified and section 457 plans are reported differently than other special wage payments. 1040x online See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. 1040x online 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. 1040x online 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. 1040x online The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. 1040x online No risk of forfeiture. 1040x online   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. 1040x online Example. 1040x online Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. 1040x online The plan has no risk of forfeiture. 1040x online In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. 1040x online 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. 1040x online   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. 1040x online The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. 1040x online   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. 1040x online If the employee continues working, future deferrals are social security and Medicare wages when they are earned. 1040x online    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 1040x online Risk of forfeiture lapses at retirement. 1040x online   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. 1040x online 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. 1040x online   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. 1040x online    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 1040x online Example—risk of forfeiture. 1040x online 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. 1040x online B's wages, including this year's deferred amount, are $80,000. 1040x online 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. 1040x online 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. 1040x online Example. 1040x online Employee D retired from the XYZ company and began receiving social security benefits. 1040x online 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. 1040x online In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. 1040x online D made no deferrals to the nonqualified plan this year. 1040x online 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. 1040x online For more information, see Reporting Special Wage Payments , earlier. 1040x online 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). 1040x online Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. 1040x online 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. 1040x online See Form SSA-131 and its instructions, earlier. 1040x online Example. 1040x online Employee K retired this year from Company XYZ and began receiving social security benefits. 1040x online During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. 1040x online K also received $75,000 in payments from the company's nonqualified plan. 1040x online 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. 1040x online 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. 1040x online If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. 1040x online For more information, see Notice 2008-115, 2008-52 I. 1040x online R. 1040x online B. 1040x online 1367, available at www. 1040x online irs. 1040x online gov/irb/2008-52_IRB/ar10. 1040x online html. 1040x online Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). 1040x online Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. 1040x online See Notice 2008-115. 1040x online The following examples use small dollar amounts for illustrative purposes. 1040x online 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). 1040x online The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. 1040x online Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. 1040x online 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. 1040x online 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. 1040x online Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. 1040x online For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. 1040x online The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. 1040x online Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. 1040x online 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). 1040x online 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. 1040x online 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. 1040x online Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. 1040x online 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). 1040x online 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. 1040x online The deferral of $20 was vested upon deferral. 1040x online During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. 1040x online Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. 1040x online 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). 1040x online For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. 1040x online There was no vesting of prior-year deferrals under the plan. 1040x online During the year, there were total distributions of $50 from the plan to the employee. 1040x online Regular pay = $100; Distribution = $50. 1040x online 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). 1040x online   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. 1040x online Instead, report on Form SSA-131 the total amount the employee earned during the year. 1040x online * Submit the SSA-131 to the nearest SSA office or give it to the employee. 1040x online   *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. 1040x online Do not consider prior-year deferrals that are vesting in the current year. 1040x online If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. 1040x online Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). 1040x online For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040x online There was also an employer match of $10. 1040x online The deferral and employer match were vested upon deferral. 1040x online There was no vesting of prior-year deferrals under the plan. 1040x online During the year, there were total distributions of $50 from the plan to the employee. 1040x online Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. 1040x online 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. 1040x online 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). 1040x online For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040x online The deferral was not vested upon deferral. 1040x online There was no vesting of prior-year deferrals under the plan. 1040x online During the year, there were total distributions of $50 from the plan to the employee. 1040x online Regular pay = $200; Deferral, not vested = $20; Distribution = $50. 1040x online 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). 1040x online 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). 1040x online For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040x online The deferral was vested upon deferral. 1040x online There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. 1040x online During the year, there were total distributions of $50 from the plan to the employee. 1040x online Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. 1040x online 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. 1040x online 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). 1040x online For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040x online The deferral was not vested upon deferral. 1040x online There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). 1040x online During the year, there were total distributions of $50 from the plan to the employee. 1040x online 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. 1040x online 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. 1040x online File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. 1040x online Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. 1040x online  The file format is ASCII. 1040x online  Submit only one file at a time. 1040x online   Table 3. 1040x online Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. 1040x online Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . 1040x online 1) B. 1040x online Employee Name: (Last) (First) (MI)   C. 1040x online SSN: D. 1040x online SWP:$ E. 1040x online Type: Other: 2) B. 1040x online Employee Name: (Last) (First) (MI)   C. 1040x online SSN: D. 1040x online SWP:$ E. 1040x online Type: Other: 3) B. 1040x online Employee Name: (Last) (First) (MI)   C. 1040x online SSN: D. 1040x online SWP:$ E. 1040x online Type: Other: 4) B. 1040x online Employee Name: (Last) (First) (MI)   C. 1040x online SSN: D. 1040x online SWP:$ E. 1040x online Type: Other: 5) B. 1040x online Employee Name: (Last) (First) (MI)   C. 1040x online SSN: D. 1040x online SWP:$ E. 1040x online Type: Other:     INSTRUCTIONS:   Enter tax year and page number. 1040x online   A. 1040x online 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. 1040x online   B. 1040x online Employee's name. 1040x online   C. 1040x online Employee's social security number (SSN). 1040x online   D. 1040x online Total amount of special wage payments made to the employee. 1040x online   E. 1040x online 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. 1040x online   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. 1040x online (Get Form SSA-131. 1040x online )                 Prev  Up  Next   Home   More Online Publications