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File Taxes Past Years

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File Taxes Past Years

File taxes past years Publication 939 - Introductory Material Table of Contents What's New Future developments. File taxes past years IntroductionSimplified Method. File taxes past years Ordering forms and publications. File taxes past years Tax questions. File taxes past years Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). File taxes past years For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. File taxes past years Future developments. File taxes past years For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. File taxes past years IRS. File taxes past years gov/pub939. File taxes past years Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. File taxes past years Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. File taxes past years What is the General Rule. File taxes past years   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. File taxes past years The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. File taxes past years Who must use the General Rule. File taxes past years   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. File taxes past years If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. File taxes past years This choice is irrevocable and applied to all later annuity payments. File taxes past years The following are qualified plans. File taxes past years A qualified employee plan. File taxes past years A qualified employee annuity. File taxes past years A tax-sheltered annuity (TSA) plan or contract. File taxes past years Simplified Method. File taxes past years   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. File taxes past years This method is described in Publication 575, Pension and Annuity Income. File taxes past years   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. File taxes past years Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). File taxes past years For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. File taxes past years Topics not covered in this publication. File taxes past years   Certain topics related to pensions and annuities are not covered in this publication. File taxes past years They include: Simplified Method. File taxes past years This method is covered in Publication 575. File taxes past years That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). File taxes past years Individual retirement arrangements (IRAs). File taxes past years Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). File taxes past years Life insurance payments. File taxes past years If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. File taxes past years Help from IRS. File taxes past years   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. File taxes past years For information on this service, see Requesting a Ruling on Taxation of Annuity , later. File taxes past years Comments and suggestions. File taxes past years   We welcome your comments about this publication and your suggestions for future editions. File taxes past years   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes past years NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes past years Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes past years   You can send your comments from www. File taxes past years irs. File taxes past years gov/formspubs/. File taxes past years Click on “More Information” and then on “Comment on Tax Forms and Publications”. File taxes past years   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. File taxes past years Ordering forms and publications. File taxes past years   Visit www. File taxes past years irs. File taxes past years 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. File taxes past years Internal Revenue Service 1201 N. File taxes past years Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes past years   If you have a tax question, check the information available on IRS. File taxes past years gov or call 1-800-829-1040. File taxes past years We cannot answer tax questions sent to either of the above addresses. File taxes past years Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. File taxes past years S. File taxes past years Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File taxes past years See How To Get Tax Help near the end of this publication for information about getting these publications and forms. File taxes past years Prev  Up  Next   Home   More Online Publications
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The File Taxes Past Years

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