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Irs Amended Forms

Free State Tax Filing OnlineFiling An Amended Tax Return 2013File An Extension Online2009 FreetaxusaCan I Efile A 2011 Tax ReturnIrs 1040ez FormsForm 1040ezOhio Tax Form 1040ezHow To Amend A Tax Return1040x OnlineFile State Income Tax Online2011 Free Tax FileIrs Form 1040esWww Irs Gov App Vita1040ez 2013 File OnlineFree 1040ez Tax FormsTaxact 2010 FreeH&r Block Advantage E FileTaxcut OnlineFree Tax Preparation2013 1040ez FormDeadline For Filing 2010 TaxesIrs Form 990 Ez 2010File Free State Taxes OnlineHrblockfreefileFile A 2011 Tax ReturnFree TaxesVita Tax 2014Free State Return FilingWebsite Can I Efile Past Year Tax ReturnsForm 1040x FillableInstructions For Form 1040xPrintable Tax Form 1040xAmend A 2011 Tax ReturnFree E-file State Taxes OnlyIrs 1040ez Instructions1040ez E-file2012 Taxes1040 2012Tax Form 1040a 2012

Irs Amended Forms

Irs amended forms Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Irs amended forms Tax questions. Irs amended forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Irs amended forms irs. Irs amended forms gov/pub503. Irs amended forms Reminders Taxpayer identification number needed for each qualifying person. Irs amended forms  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Irs amended forms See Taxpayer identification number under Qualifying Person Test, later. Irs amended forms You may have to pay employment taxes. Irs amended forms  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Irs amended forms Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Irs amended forms See Employment Taxes for Household Employers, later. Irs amended forms Photographs of missing children. Irs amended forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs amended forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs amended forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs amended forms Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Irs amended forms It explains how to figure and claim the credit. Irs amended forms You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Irs amended forms The credit can be up to 35% of your expenses. Irs amended forms To qualify, you must pay these expenses so you can work or look for work. Irs amended forms This publication also discusses some of the employment tax rules for household employers. Irs amended forms Dependent care benefits. Irs amended forms   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Irs amended forms You must complete Form 2441, Part III, before you can figure the amount of your credit. Irs amended forms See Dependent Care Benefits under How To Figure the Credit, later. Irs amended forms Comments and suggestions. Irs amended forms   We welcome your comments about this publication and your suggestions for future editions. Irs amended forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs amended forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs amended forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs amended forms   You can send your comments from www. Irs amended forms irs. Irs amended forms gov/formspubs/. Irs amended forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs amended forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs amended forms Ordering forms and publications. Irs amended forms   Visit www. Irs amended forms irs. Irs amended forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs amended forms Internal Revenue Service 1201 N. Irs amended forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs amended forms   If you have a tax question, check the information available on IRS. Irs amended forms gov or call 1-800-829-1040. Irs amended forms We cannot answer tax questions sent to either of the above addresses. Irs amended forms Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Irs amended forms Prev  Up  Next   Home   More Online Publications
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The Irs Amended Forms

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