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Irs Forms

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Irs Forms

Irs forms Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Irs forms , Additional Medicare Tax withholding adjustments. Irs forms Adjustments, 13. Irs forms Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Irs forms , Withholding of social security and Medicare taxes on nonresident aliens. Irs forms Allocated tips, Allocated tips. Irs forms Archer MSAs, Health Savings Accounts and medical savings accounts. Irs forms Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Irs forms C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Irs forms Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Irs forms Correcting employment taxes, Correcting employment taxes. Irs forms Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Irs forms Depositing Taxes Differential wage payments, Differential wage payments. Irs forms E E-file, Electronic filing by reporting agents. Irs forms Election worker, State and local government employers. Irs forms Electronic, Electronic deposit requirement. Irs forms Electronic deposit requirement, Electronic deposit requirement. Irs forms Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Irs forms Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Irs forms Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Irs forms Employer identification number (EIN), 1. Irs forms Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Irs forms Family Employees Final return, Final return. Irs forms Form 944, 12. Irs forms Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Irs forms FUTA tax, 14. Irs forms Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Irs forms H Health insurance plans, Health insurance plans. Irs forms Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Irs forms Hiring new employees, Hiring New Employees Household employees, Exceptions. Irs forms I Income tax withholding, Income Tax Withholding, 16. Irs forms How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Irs forms L Long-term care insurance, Health insurance plans. Irs forms Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Irs forms Medical care, Medical care reimbursements. Irs forms Medical savings accounts, Health Savings Accounts and medical savings accounts. Irs forms Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Irs forms Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Irs forms N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Irs forms Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Irs forms Payroll Period Penalties, Deposit Penalties, Penalties. Irs forms Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Irs forms Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Irs forms , Nonaccountable plan. Irs forms , Per diem or other fixed allowance. Irs forms Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Irs forms Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Irs forms Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Irs forms Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Irs forms Statutory employees, Employee status under common law. Irs forms Statutory nonemployees, Statutory employees. Irs forms Successor employer, Successor employer. Irs forms , Successor employer. Irs forms Supplemental wages, 7. Irs forms Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Irs forms Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Irs forms Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Irs forms Tips, 6. Irs forms Tips, Tips treated as supplemental wages. Irs forms Trust fund recovery penalty, Trust fund recovery penalty. Irs forms TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Irs forms Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Irs forms W Wage repayments, Wage Repayments Wages defined, 5. Irs forms Wages and Other Compensation Wages not paid in money, Wages not paid in money. Irs forms Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Irs forms Exemption, Exemption from federal income tax withholding. Irs forms Fringe benefits, Withholding on fringe benefits. Irs forms Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Irs forms Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Irs forms Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Irs forms How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Irs forms Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications
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The Irs Forms

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