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1040x Form Instructions

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1040x Form Instructions

1040x form instructions Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. 1040x form instructions Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. 1040x form instructions However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. 1040x form instructions The new provisions are in the Supplement to Publication 463, which is reprinted below. 1040x form instructions Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. 1040x form instructions After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. 1040x form instructions Certain provisions of this new law may reduce your taxes for 2001. 1040x form instructions The new law contains the following provisions. 1040x form instructions A new depreciation deduction, the special depreciation allowance. 1040x form instructions An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. 1040x form instructions If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. 1040x form instructions See Amended Return, later. 1040x form instructions Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. 1040x form instructions However, there is a limit on the depreciation deduction you can take for your car each year. 1040x form instructions See Depreciation Limit later. 1040x form instructions Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. 1040x form instructions This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. 1040x form instructions You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). 1040x form instructions See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. 1040x form instructions You can claim the special depreciation allowance only for the year the qualified property is placed in service. 1040x form instructions Qualified property. 1040x form instructions   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. 1040x form instructions You bought it new. 1040x form instructions You bought it after September 10, 2001. 1040x form instructions (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. 1040x form instructions ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. 1040x form instructions Example. 1040x form instructions Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. 1040x form instructions Bob's car is qualified property. 1040x form instructions Bob chooses not to take a section 179 deduction for the car. 1040x form instructions He does claim the new special depreciation allowance. 1040x form instructions Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . 1040x form instructions 75). 1040x form instructions He then figures the special depreciation allowance of $4,500 ($15,000 × . 1040x form instructions 30). 1040x form instructions The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . 1040x form instructions 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). 1040x form instructions However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . 1040x form instructions 75), as discussed next. 1040x form instructions Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. 1040x form instructions The limit is increased to $23,080 if the car is an electric car. 1040x form instructions The section 179 deduction is treated as depreciation for purposes of this limit. 1040x form instructions If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. 1040x form instructions For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). 1040x form instructions Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. 1040x form instructions S. 1040x form instructions Individual Income Tax Return, by April 15, 2003. 1040x form instructions At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. 1040x form instructions ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). 1040x form instructions If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). 1040x form instructions Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. 1040x form instructions For details, see Revenue Procedure 2002–33. 1040x form instructions (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. 1040x form instructions ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. 1040x form instructions Example. 1040x form instructions The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . 1040x form instructions 75 x . 1040x form instructions 20) depreciation deduction for his new car using MACRS. 1040x form instructions Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. 1040x form instructions Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. 1040x form instructions Bob's new filled-in Form 2106 is shown later. 1040x form instructions Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. 1040x form instructions As a general rule, you must make this election by the due date (including extensions) of your return. 1040x form instructions You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. 1040x form instructions To get this extension, you must have filed your original return by the due date (including extensions). 1040x form instructions At the top of the statement, print “Filed pursuant to section 301. 1040x form instructions 9100–2. 1040x form instructions ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. 1040x form instructions Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. 1040x form instructions Deemed election for return filed before June 1, 2002. 1040x form instructions   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. 1040x form instructions You filed your 2001 return before June 1, 2002. 1040x form instructions You claimed depreciation on your return but did not claim the special depreciation allowance. 1040x form instructions You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. 1040x form instructions Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications
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Special Identity Theft Enforcement Efforts - 2013

Identity theft perpetrators are hitting credit card companies, banks and other financial institutions. Unfortunately, the tax system isn't immune. This is not something the IRS takes lightly, and we've dramatically stepped up efforts to stop refund fraud as well as identity theft prevention and detection across the entire tax system.

Our goal is to detect these attempts at refund fraud before they occur and prevent them from happening in the first place, including detecting new schemes.

The IRS is utilizing the full capabilities and resources of our Criminal Investigation division to investigate those who steal from American taxpayers through identity theft.

Page Last Reviewed or Updated: 06-Dec-2013

The 1040x Form Instructions

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