File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Amend 2012 Tax Return

Tax 2010Tax Forms For 2012 Federal1040ez Forms1014 Ez FormHr Block FreeHow To File 1040nrFile Your Taxes OnlineFiling Taxes For 2012State Tax Return For FreeIncome Tax ExtensionHow To File An Amended Tax Return For 2013Mailing Address 1040ezIrs Amended Tax FormPrint Tax Form 1040xTurbo Tax Free State EfileHow To Amend 2012 TaxesFile Back Taxes Free OnlineInstructions For Filing An Amended Tax Return1040nr Online Filing FreeFilling Out 1040xFile Federal Taxes OnlineFile Tax ReturnFile Taxes 2012Taxact 20102010 Form 1040H & R Block Free TaxesTurbo Tax For 2012 Sign In1040 X2011 E File2011 Tax Forms EzIrs Gov Form1040xHow To File 1040ez OnlineMy Pay GovFree State Tax Software2012 Federal Tax AmendmentFree Tax Usa 2011Free State Tax FilingFiling Past Tax ReturnsTax Software 2011Free State Tax Return Forms

Amend 2012 Tax Return

Amend 2012 tax return Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amend 2012 tax return Tax questions. Amend 2012 tax return Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Amend 2012 tax return  Section C of Form 4684 is new for 2013. Amend 2012 tax return You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Amend 2012 tax return Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Amend 2012 tax return You do not need to complete Appendix A. Amend 2012 tax return For details, see Losses from Ponzi-type investment schemes , later. Amend 2012 tax return Reminders Future developments. Amend 2012 tax return   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Amend 2012 tax return irs. Amend 2012 tax return gov/pub547. Amend 2012 tax return Photographs of missing children. Amend 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend 2012 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend 2012 tax return Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Amend 2012 tax return A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Amend 2012 tax return A theft occurs when someone steals your property. Amend 2012 tax return A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Amend 2012 tax return This publication discusses the following topics. Amend 2012 tax return Definitions of a casualty, theft, and loss on deposits. Amend 2012 tax return How to figure the amount of your gain or loss. Amend 2012 tax return How to treat insurance and other reimbursements you receive. Amend 2012 tax return The deduction limits. Amend 2012 tax return When and how to report a casualty or theft. Amend 2012 tax return The special rules for disaster area losses. Amend 2012 tax return Forms to file. Amend 2012 tax return   Generally, when you have a casualty or theft, you have to file Form 4684. Amend 2012 tax return You may also have to file one or more of the following forms. Amend 2012 tax return Schedule A (Form 1040). Amend 2012 tax return Form 1040NR, Schedule A (for nonresident aliens). Amend 2012 tax return Schedule D. Amend 2012 tax return Form 4797. Amend 2012 tax return For details on which form to use, see How To Report Gains and Losses , later. Amend 2012 tax return Condemnations. Amend 2012 tax return   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Amend 2012 tax return Workbooks for casualties and thefts. Amend 2012 tax return   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Amend 2012 tax return It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Amend 2012 tax return   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Amend 2012 tax return Comments and suggestions. Amend 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. Amend 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend 2012 tax return   You can send your comments from www. Amend 2012 tax return irs. Amend 2012 tax return gov/formspubs/. Amend 2012 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amend 2012 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend 2012 tax return Ordering forms and publications. Amend 2012 tax return   Visit www. Amend 2012 tax return irs. Amend 2012 tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amend 2012 tax return Internal Revenue Service 1201 N. Amend 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend 2012 tax return   If you have a tax question, check the information available on IRS. Amend 2012 tax return gov or call 1-800-829-1040. Amend 2012 tax return We cannot answer tax questions sent to either of the above addresses. Amend 2012 tax return Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amend 2012 tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Arkansas

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Fayetteville  655 E. Millsap Rd.
Fayetteville, AR 72703 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(479) 442-3948 
Ft. Smith  4905 Old
Greenwood Rd.
Ft. Smith, AR 72903 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(479) 649-8602 
Jonesboro  615 S. Main St.
Jonesboro, AR 72401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(870) 802-0219 
Little Rock  700 W. Capitol
Little Rock, AR 72201 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(501) 324-5111 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (501) 396-5978 in Little Rock, or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
700 W. Capitol Avenue, Stop 1040
Little Rock, AR 72201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Amend 2012 Tax Return

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