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Irs Amended Return Form

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Irs Amended Return Form

Irs amended return form Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Irs amended return form They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Irs amended return form Chapter 36 discusses the earned income credit. Irs amended return form Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Irs amended return form Table of Contents 30. Irs amended return form   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Irs amended return form   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Irs amended return form Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Irs amended return form Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Irs amended return form Figuring the Child's Tax (Form 8615, Part III) 32. Irs amended return form   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Irs amended return form Employment Taxes for Household Employers 33. Irs amended return form   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Irs amended return form   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Irs amended return form   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Irs amended return form   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Irs amended return form Rules for EveryoneRule 1. Irs amended return form Your AGI Must Be Less Than: Rule 2. Irs amended return form You Must Have a Valid Social Security Number (SSN) Rule 3. Irs amended return form Your Filing Status Cannot Be Married Filing Separately Rule 4. Irs amended return form You Must Be a U. Irs amended return form S. Irs amended return form Citizen or Resident Alien All Year Rule 5. Irs amended return form You Cannot File Form 2555 or Form 2555-EZ Rule 6. Irs amended return form Your Investment Income Must Be $3,300 or Less Rule 7. Irs amended return form You Must Have Earned Income Part B. Irs amended return form Rules If You Have a Qualifying ChildRule 8. Irs amended return form Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Irs amended return form Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Irs amended return form You Cannot Be a Qualifying Child of Another Taxpayer Part C. Irs amended return form Rules If You Do Not Have a Qualifying ChildRule 11. Irs amended return form You Must Be at Least Age 25 but Under Age 65 Rule 12. Irs amended return form You Cannot Be the Dependent of Another Person Rule 13. Irs amended return form You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Irs amended return form You Must Have Lived in the United States More Than Half of the Year Part D. Irs amended return form Figuring and Claiming the EICRule 15. Irs amended return form Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Irs amended return form John and Janet Smith (Form 1040A) Example 2. Irs amended return form Kelly Green (Form 1040EZ) 37. Irs amended return form   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of the Remnants of Tropical Storm Lee in New York

IRS e-File to Remain Open through Oct. 31 for Victims of Tropical Storm Lee

Updated 10/24/11 to add Herkimer and Schoharie counties.
Updated 10/11/11 to add Fulton county.
Updated 10/5/11 to add Oneida, Orange and Ulster counties.
Updated 9/20/11 to add Chemung and Schenectady counties.

NY-2011-36, Sept. 14, 2011

NEW YORK — Victims of the remnants of Tropical Storm Lee that began on Sept. 7, 2011 in parts of New York State may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Broome, Chemung, Chenango, Delaware, Fulton, Herkimer Oneida, Orange, Otsego, Schenectady, Schoharie, Tioga and Ulster. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 7, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 7, and on or before Sept. 22, as long as the deposits are made by Sept. 22, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 7 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 7 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 7 and on or before Sept. 22 provided the taxpayer makes these deposits by Sept. 22.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Remnants of Tropical Storm Lee” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 26-Mar-2014

The Irs Amended Return Form

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