Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040x 2013 Form

Tax 1040ez1040ez Tax TablesIrs Tax Forms2011 Taxes Online Free1040x CalculatorHow To File A Tax Return For 2012Income Tax Return 2013File 2012 Tax Return Online1040x 20101040 Ez FormHow To Fill Out A 1040x Form For The IrsTurbotax For Students FreeFree 2007 Taxes OnlineHow To File A Amended Tax Return For 2011Form1040ezFiling Taxes While UnemployedH And R Block Tax Estimator2010 Irs 1040ez FormIrs Mailing Address 1040ezFree Tax Filing For College Students2005 Tax Return Software FreeFile Taxes Online For 2012Where To File 2012 Federal Income Tax Return1040 EzFiling Form 1040xTax Planning Us State Income TaxesHow To Ammend A Federal Tax ReturnFile 1040ez Online FreeFederal Income Tax Forms 1040ezHow To File Back Taxes For FreeDownload Free Tax Software1040ezformWww Irs Gov Freefile ComTaxwise SoftwareWhere Can I Get A 2011 Tax FormFiling Amended Returns1040ez20122012 Form 1040xIrs Tax Form 940 For 2012Irs Tax Forms 1040 2010

1040x 2013 Form

1040x 2013 form Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. 1040x 2013 form Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . 1040x 2013 form Fiscal-year taxpayers. 1040x 2013 form   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. 1040x 2013 form These changes are described under Fiscal-Year Taxpayers at the end of this calendar. 1040x 2013 form First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040x 2013 form Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040x 2013 form Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040x 2013 form Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040x 2013 form Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. 1040x 2013 form Use the following general guidelines to make these changes. 1040x 2013 form The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. 1040x 2013 form Also see Saturday, Sunday, or legal holiday, earlier. 1040x 2013 form Individuals Form 1040. 1040x 2013 form    This form is due on the 15th day of the 4th month after the end of your tax year. 1040x 2013 form Form 4868 is used to request an extension of time to file Form 1040. 1040x 2013 form Estimated tax payments (Form 1040-ES). 1040x 2013 form   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. 1040x 2013 form Partnerships Form 1065. 1040x 2013 form   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 1040x 2013 form Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. 1040x 2013 form Form 1065-B (electing large partnerships). 1040x 2013 form   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 1040x 2013 form Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. 1040x 2013 form Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). 1040x 2013 form   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. 1040x 2013 form S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. 1040x 2013 form Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. 1040x 2013 form Estimated tax payments. 1040x 2013 form   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. 1040x 2013 form Form 2553. 1040x 2013 form   This form is used to choose S corporation treatment. 1040x 2013 form It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. 1040x 2013 form Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. 1040x 2013 form Principally, it covers the following federal taxes. 1040x 2013 form Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. 1040x 2013 form Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. 1040x 2013 form Federal unemployment (FUTA) tax you must pay as an employer. 1040x 2013 form The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. 1040x 2013 form Use this calendar with Publication 15 (Circular E), which gives the deposit rules. 1040x 2013 form Forms you may need. 1040x 2013 form   The following is a list and description of the primary employment tax forms you may need. 1040x 2013 form Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040x 2013 form This form is due the last day of the first calendar month after the calendar year ends. 1040x 2013 form Use it to report the FUTA tax on wages you paid. 1040x 2013 form Form 941, Employer's QUARTERLY Federal Tax Return. 1040x 2013 form This form is due the last day of the first calendar month after the calendar quarter ends. 1040x 2013 form Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. 1040x 2013 form Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. 1040x 2013 form This form is due the last day of the first calendar month after the calendar year ends. 1040x 2013 form Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. 1040x 2013 form Form 944, Employer's ANNUAL Federal Tax Return. 1040x 2013 form This form is due the last day of the first calendar month after the calendar year ends. 1040x 2013 form Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. 1040x 2013 form Form 945, Annual Return of Withheld Federal Income Tax. 1040x 2013 form This form is due the last day of the first calendar month after the calendar year ends. 1040x 2013 form Use it to report income tax withheld on all nonpayroll items. 1040x 2013 form Nonpayroll items include the following. 1040x 2013 form Backup withholding. 1040x 2013 form Withholding on pensions, annuities, IRAs, and gambling winnings. 1040x 2013 form Payments of Indian gaming profits to tribal members. 1040x 2013 form Fiscal-year taxpayers. 1040x 2013 form   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 1040x 2013 form The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. 1040x 2013 form These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. 1040x 2013 form See July 31 , later. 1040x 2013 form Extended due dates. 1040x 2013 form   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. 1040x 2013 form If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. 1040x 2013 form However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. 1040x 2013 form First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040x 2013 form Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040x 2013 form Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040x 2013 form Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040x 2013 form Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. 1040x 2013 form Use this calendar with Publication 510. 1040x 2013 form Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. 1040x 2013 form References to Form 2290 also apply to Form 2290(SP). 1040x 2013 form Forms you may need. 1040x 2013 form   The following is a list and description of the excise tax forms you may need. 1040x 2013 form Form 11-C, Occupational Tax and Registration Return for Wagering. 1040x 2013 form Use this form to register any wagering activity and to pay an occupational tax on wagering. 1040x 2013 form File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. 1040x 2013 form You must file the form before you begin accepting wagers. 1040x 2013 form After that, file the form by July 1 of each year. 1040x 2013 form Also, see Form 730, later. 1040x 2013 form Form 720, Quarterly Federal Excise Tax Return. 1040x 2013 form File this form by the last day of the month following the calendar quarter. 1040x 2013 form Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. 1040x 2013 form Form 730, Monthly Tax Return for Wagers. 1040x 2013 form Use this form to pay an excise tax on wagers you accept. 1040x 2013 form File this form for each month by the last day of the following month. 1040x 2013 form Also, see Form 11-C, earlier. 1040x 2013 form Form 2290, Heavy Highway Vehicle Use Tax Return. 1040x 2013 form Use this form to pay the federal use tax on heavy highway vehicles registered in your name. 1040x 2013 form File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. 1040x 2013 form The tax period begins on July 1 and ends the following June 30. 1040x 2013 form You must pay the full year's tax on all vehicles you have in use during the month of July. 1040x 2013 form You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. 1040x 2013 form For more information, see the Instructions for Form 2290. 1040x 2013 form Fiscal-year taxpayers. 1040x 2013 form   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 1040x 2013 form Adjustments for Saturday, Sunday, or legal holidays. 1040x 2013 form   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 1040x 2013 form For excise taxes, there are two exceptions to this rule. 1040x 2013 form For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 1040x 2013 form Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. 1040x 2013 form If the due date falls on a Sunday, the deposit is due on the following Monday. 1040x 2013 form For more information, see the Instructions for Form 720. 1040x 2013 form The Excise Tax Calendar has been adjusted for all of these provisions. 1040x 2013 form Regular method taxes. 1040x 2013 form   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. 1040x 2013 form First Quarter The first quarter of a calendar year is made up of January, February, and March. 1040x 2013 form Second Quarter The second quarter of a calendar year is made up of April, May, and June. 1040x 2013 form Third Quarter The third quarter of a calendar year is made up of July, August, and September. 1040x 2013 form Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 1040x 2013 form How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040x 2013 form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040x 2013 form Free help with your tax return. 1040x 2013 form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x 2013 form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040x 2013 form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040x 2013 form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x 2013 form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040x 2013 form To find the nearest VITA or TCE site, visit IRS. 1040x 2013 form gov or call 1-800-906-9887. 1040x 2013 form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x 2013 form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x 2013 form aarp. 1040x 2013 form org/money/taxaide or call 1-888-227-7669. 1040x 2013 form   For more information on these programs, go to IRS. 1040x 2013 form gov and enter “VITA” in the search box. 1040x 2013 form Internet. 1040x 2013 form IRS. 1040x 2013 form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040x 2013 form Apply for an Employer Identification Number (EIN). 1040x 2013 form Go to IRS. 1040x 2013 form gov and enter Apply for an EIN in the search box. 1040x 2013 form Request an Electronic Filing PIN by going to IRS. 1040x 2013 form gov and entering Electronic Filing PIN in the search box. 1040x 2013 form Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040x 2013 form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x 2013 form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x 2013 form Checking the status of your amended return. 1040x 2013 form Go to IRS. 1040x 2013 form gov and enter Where's My Amended Return in the search box. 1040x 2013 form Download forms, instructions, and publications, including some accessible versions. 1040x 2013 form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040x 2013 form gov or IRS2Go. 1040x 2013 form Tax return and tax account transcripts are generally available for the current year and past three years. 1040x 2013 form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x 2013 form gov. 1040x 2013 form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x 2013 form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x 2013 form gov. 1040x 2013 form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040x 2013 form gov or IRS2Go. 1040x 2013 form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040x 2013 form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040x 2013 form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040x 2013 form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040x 2013 form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x 2013 form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040x 2013 form gov. 1040x 2013 form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x 2013 form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040x 2013 form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040x 2013 form AARP offers the Tax-Aide counseling program as part of the TCE program. 1040x 2013 form Visit AARP's website to find the nearest Tax-Aide location. 1040x 2013 form Research your tax questions. 1040x 2013 form Search publications and instructions by topic or keyword. 1040x 2013 form Read the Internal Revenue Code, regulations, or other official guidance. 1040x 2013 form Read Internal Revenue Bulletins. 1040x 2013 form Sign up to receive local and national tax news by email. 1040x 2013 form Phone. 1040x 2013 form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x 2013 form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040x 2013 form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x 2013 form Call to locate the nearest volunteer help site, 1-800-906-9887. 1040x 2013 form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x 2013 form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040x 2013 form Most VITA and TCE sites offer free electronic filing. 1040x 2013 form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x 2013 form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x 2013 form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040x 2013 form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040x 2013 form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x 2013 form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x 2013 form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x 2013 form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040x 2013 form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x 2013 form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040x 2013 form You should receive your order within 10 business days. 1040x 2013 form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040x 2013 form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040x 2013 form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040x 2013 form Call to ask tax questions, 1-800-829-1040. 1040x 2013 form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x 2013 form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x 2013 form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040x 2013 form gsa. 1040x 2013 form gov/fedrelay. 1040x 2013 form Walk-in. 1040x 2013 form You can find a selection of forms, publications and services — in-person, face-to-face. 1040x 2013 form Products. 1040x 2013 form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x 2013 form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x 2013 form Services. 1040x 2013 form You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040x 2013 form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x 2013 form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040x 2013 form No appointment is necessary—just walk in. 1040x 2013 form Before visiting, check www. 1040x 2013 form irs. 1040x 2013 form gov/localcontacts for hours of operation and services provided. 1040x 2013 form Mail. 1040x 2013 form You can send your order for forms, instructions, and publications to the address below. 1040x 2013 form You should receive a response within 10 business days after your request is received. 1040x 2013 form  Internal Revenue Service 1201 N. 1040x 2013 form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040x 2013 form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x 2013 form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x 2013 form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040x 2013 form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x 2013 form You face (or your business is facing) an immediate threat of adverse action. 1040x 2013 form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x 2013 form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x 2013 form Here's why we can help: TAS is an independent organization within the IRS. 1040x 2013 form Our advocates know how to work with the IRS. 1040x 2013 form Our services are free and tailored to meet your needs. 1040x 2013 form We have offices in every state, the District of Columbia, and Puerto Rico. 1040x 2013 form How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040x 2013 form irs. 1040x 2013 form gov/advocate, or call us toll-free at 1-877-777-4778. 1040x 2013 form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x 2013 form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040x 2013 form irs. 1040x 2013 form gov/sams. 1040x 2013 form Low Income Taxpayer Clinics. 1040x 2013 form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040x 2013 form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x 2013 form Visit www. 1040x 2013 form TaxpayerAdvocate. 1040x 2013 form irs. 1040x 2013 form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x 2013 form gnewbus01 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in California

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bakersfield 4825 Coffee Rd.
Bakersfield, CA 93308

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(661) 632-2799
Camarillo 751 Daily Dr.
Camarillo, CA 93010

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(805) 445-4771
Chico 1395 Ridgewood Dr.
Chico, CA 95973

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

Services Provided

(530) 343-2324
El Centro 2345 S. Second St.
El Centro, CA 92243

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(760) 352-3721
El Monte 9350 East Flair Dr.
El Monte, CA 91731

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(626) 927-1201
Fresno 2525 Capitol St
Fresno, CA 93721

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(559) 444-2044
Laguna Niguel 24000 Avila Rd.
Laguna Niguel, CA 92677

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(949) 389-4002
Long Beach 501 W. Ocean Blvd.
Long Beach, CA 90802

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(562) 491-7751
Los Angeles 300 N. Los Angeles St.
Los Angeles, CA 90012

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(213) 576-3009
Modesto 1533 Lakewood Ave.
Modesto, CA 95355

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(209) 548-7388
Oakland 1301 Clay St.
Oakland, CA 94612

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(510) 637-2487
Palm Springs 556 S. Paseo Dorotea
Palm Springs, CA 92264

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(760) 866-6125
Redding 850 Industrial St.
Redding, CA 96002

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(530) 224-0695
Sacramento  4330 Watt Ave.
Sacramento, CA 95821 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(916) 974-5225 
Salinas  928 East Blanco Rd
Salinas, CA  93901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(831) 753-6895 
San Bernardino  290 N. D St.
San Bernardino, CA 92401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(909) 388-8108 
San Diego  880 Front St.
San Diego, CA 92101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

  Services Provided

(619) 615-9555 
San Francisco  450 Golden Gate Ave.
San Francisco, CA 94102 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(415) 553-8990 
San Jose  55 S. Market St.
San Jose, CA 95113 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(408) 282-0179 
San Marcos  1 Civic Center Dr.
San Marcos, CA 92069 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(760) 736-7355
Santa Ana  801 Civic Center Drive W.
Santa Ana, CA 92701 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(714) 347-9204 
Santa Barbara  1332 Anacapa St.
Santa Barbara, CA 93101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(805) 564-7555 
Santa Maria  2384 Professional Parkway
Santa Maria, CA 93455 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(805) 352-0355 
Santa Rosa  777 Sonoma Ave.
Santa Rosa, CA 95404 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(707) 523-0924
Stockton  4643 Quail Lakes Dr.
Stockton, CA 95207 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(209) 942-1910 
Van Nuys  6230 Van Nuys Blvd.
Van Nuys, CA 91401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(818) 779-3625 
Visalia  5300 W. Tulare St.
Visalia, CA 93277

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 
 

Services Provided

(559) 265-4109 

Walnut Creek  185 Lennon Lane
Walnut Creek, CA 94598 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(925) 935-9308

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service:  Within California call:

 Oakland  (510) 637-2703
 San Jose  (408) 817-6850
 Los Angeles  (213) 576-3140
 Laguna Niguel  (949) 389-4804
 Sacramento   (916) 974-5007

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
300 North Los Angeles St. MS 6602
Los Angeles, CA 90012

Internal Revenue Service
4330 Watt Avenue, SA 5650
North Highlands, CA 95660

Internal Revenue Service
1 Civic Center Drive, Ste. 400
San Marcos, CA 92069

Internal Revenue Service
1301 Clay Street, 110S
Oakland, CA 94612

Internal Revenue Service
55 South Market HQ 6600
San Jose, CA 95113

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040x 2013 Form

1040x 2013 form Publication 957 - Main Content Table of Contents 1. 1040x 2013 form What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. 1040x 2013 form Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). 1040x 2013 form 1. 1040x 2013 form What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). 1040x 2013 form For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. 1040x 2013 form Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. 1040x 2013 form Report all back pay. 1040x 2013 form However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. 1040x 2013 form See Back Pay Under a Statute , later, for more information. 1040x 2013 form Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. 1040x 2013 form However, for income tax purposes, the IRS treats all back pay as wages in the year paid. 1040x 2013 form Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. 1040x 2013 form The SSA no longer accepts reports on tapes, cartridges, and diskettes. 1040x 2013 form Example. 1040x 2013 form In 2012, Terry Morris earned wages of $50,000. 1040x 2013 form In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. 1040x 2013 form Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. 1040x 2013 form However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. 1040x 2013 form Example. 1040x 2013 form If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. 1040x 2013 form A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. 1040x 2013 form SSA treatment of back pay under a statute. 1040x 2013 form   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. 1040x 2013 form This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. 1040x 2013 form   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. 1040x 2013 form Then, the SSA can allocate the statutory back pay to the appropriate periods. 1040x 2013 form   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. 1040x 2013 form    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. 1040x 2013 form    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. 1040x 2013 form No further action is necessary. 1040x 2013 form Example. 1040x 2013 form In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. 1040x 2013 form Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. 1040x 2013 form No further action is necessary. 1040x 2013 form Information the SSA needs to properly credit back pay under a statute (special report). 1040x 2013 form   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. 1040x 2013 form There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. 1040x 2013 form The special report must include the following information. 1040x 2013 form The employer's name, address, and employer identification number (EIN). 1040x 2013 form A signed statement citing the federal or state statute under which the payment was made. 1040x 2013 form If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). 1040x 2013 form The name and telephone number of a person to contact. 1040x 2013 form The SSA may have additional questions concerning the back pay case or the individual employee's information. 1040x 2013 form A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. 1040x 2013 form The employee's social security number (SSN). 1040x 2013 form The employee's name (as shown on his or her social security card). 1040x 2013 form The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. 1040x 2013 form The period(s) the back pay award covers (beginning and ending dates—month and year). 1040x 2013 form The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. 1040x 2013 form Do not include the back pay award shown in that wage report. 1040x 2013 form If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. 1040x 2013 form The amount to allocate to each reporting period*. 1040x 2013 form This includes any amount you want allocated (if applicable) to the tax year of the award payment. 1040x 2013 form If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. 1040x 2013 form *Note. 1040x 2013 form   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. 1040x 2013 form For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. 1040x 2013 form MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. 1040x 2013 form For tax years 1991 and later, list the social security and Medicare wages separately. 1040x 2013 form If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. 1040x 2013 form Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. 1040x 2013 form Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. 1040x 2013 form Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. 1040x 2013 form Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. 1040x 2013 form Such awards are not wages for social security coverage purposes. 1040x 2013 form If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. 1040x 2013 form The payments made in such a settlement may still be back pay and wages under the rules discussed here. 1040x 2013 form Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. 1040x 2013 form Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. 1040x 2013 form However, they are not payments made under a statute. 1040x 2013 form If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. 1040x 2013 form Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. 1040x 2013 form In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. 1040x 2013 form Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. 1040x 2013 form If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. 1040x 2013 form Read Special Wage Payments, later, for additional reporting instructions. 1040x 2013 form Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. 1040x 2013 form Exception. 1040x 2013 form   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. 1040x 2013 form Table 1. 1040x 2013 form Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. 1040x 2013 form Sec. 1040x 2013 form /Med. 1040x 2013 form Wages Paid In Award Year (4)3 Allocation     Soc. 1040x 2013 form Sec. 1040x 2013 form Med. 1040x 2013 form /MQGE Year Soc. 1040x 2013 form Sec. 1040x 2013 form Med. 1040x 2013 form /MQGE xxx-xx-xxxx HELEN T. 1040x 2013 form SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. 1040x 2013 form EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. 1040x 2013 form ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. 1040x 2013 form  2Exclude the amount of back pay, if any, included in that amount. 1040x 2013 form  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. 1040x 2013 form The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. 1040x 2013 form (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. 1040x 2013 form Sec. 1040x 2013 form column. 1040x 2013 form ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. 1040x 2013 form Explanation of examples. 1040x 2013 form Helen T. 1040x 2013 form Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. 1040x 2013 form In 2012, this employee was also paid $40,000 in other wages. 1040x 2013 form (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. 1040x 2013 form The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. 1040x 2013 form ) Sam W. 1040x 2013 form Evans–The back pay award was $30,000 for the periods 7/89-12/91. 1040x 2013 form This employee was hired in 1989 and was subject to MQGE only. 1040x 2013 form He was no longer employed by this governmental employer in 2012. 1040x 2013 form (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. 1040x 2013 form After the SSA allocation, he will not have any net posted wages for 2012. 1040x 2013 form ) Roland S. 1040x 2013 form Adams–The back pay award was $15,000 for the periods 7/80-12/81. 1040x 2013 form He was no longer employed by this state and local government (Section 218) employer in 2012. 1040x 2013 form (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. 1040x 2013 form ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. 1040x 2013 form Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. 1040x 2013 form Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. 1040x 2013 form Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. 1040x 2013 form Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. 1040x 2013 form Note. 1040x 2013 form Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. 1040x 2013 form Earnings Test. 1040x 2013 form   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. 1040x 2013 form The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. 1040x 2013 form Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. 1040x 2013 form If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. 1040x 2013 form Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. 1040x 2013 form Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. 1040x 2013 form Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. 1040x 2013 form See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. 1040x 2013 form In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. 1040x 2013 form Submit reports after the close of the tax year. 1040x 2013 form To avoid delays in processing, submit reports in time to reach the SSA by April 1. 1040x 2013 form Use one of the following reporting methods. 1040x 2013 form Electronic reporting. 1040x 2013 form   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. 1040x 2013 form gov website. 1040x 2013 form BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. 1040x 2013 form You must register to use this website. 1040x 2013 form The web address is www. 1040x 2013 form socialsecurity. 1040x 2013 form gov/bso/bsowelcome. 1040x 2013 form htm. 1040x 2013 form   Use the specifications and record layout shown in  Table 2, later. 1040x 2013 form Only one file at a time may be submitted. 1040x 2013 form If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. 1040x 2013 form A zipped file contains a file that has been compressed to reduce its file size. 1040x 2013 form WinZip and PKZIP are examples of acceptable compression packages. 1040x 2013 form   Electronic submissions not meeting the specifications in Table 2 will be rejected. 1040x 2013 form Paper listing. 1040x 2013 form   A paper listing can be used to report special wage payments to several employees. 1040x 2013 form Use the format shown in Table 3, later. 1040x 2013 form Submit paper listings to the local SSA office nearest your place of business. 1040x 2013 form Visit www. 1040x 2013 form socialsecurity. 1040x 2013 form gov/locator to find a Social Security office near you. 1040x 2013 form Form SSA-131. 1040x 2013 form   Use Form SSA-131 to report special wage payments made to an employee. 1040x 2013 form Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. 1040x 2013 form    This image is too large to be displayed in the current screen. 1040x 2013 form Please click the link to view the image. 1040x 2013 form Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. 1040x 2013 form Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. 1040x 2013 form 2. 1040x 2013 form Enter the date the employee retired. 1040x 2013 form Enter “Not Retired” if the employee has not retired. 1040x 2013 form 3. 1040x 2013 form Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. 1040x 2013 form This date should be the same as or earlier than the date in item “2”. 1040x 2013 form Enter “Not Retired” if the employee has not retired. 1040x 2013 form 4. 1040x 2013 form Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. 1040x 2013 form  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. 1040x 2013 form Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. 1040x 2013 form Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. 1040x 2013 form Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. 1040x 2013 form Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. 1040x 2013 form Stock Options. 1040x 2013 form   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). 1040x 2013 form That were reported or will be reported under “Nonqualified Plans” on the Form W-2. 1040x 2013 form That were deducted from the employee's wages and paid to a deferred compensation plan (e. 1040x 2013 form g. 1040x 2013 form , 401k). 1040x 2013 form Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). 1040x 2013 form Bonuses earned and paid in the tax year. 1040x 2013 form 5. 1040x 2013 form Check whether payments listed in item 4 will be made for years after the tax year. 1040x 2013 form If yes, please show the amounts and years in which these will be paid, if known. 1040x 2013 form 6. 1040x 2013 form Nonqualified deferred compensation and section 457 plans only. 1040x 2013 form If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. 1040x 2013 form Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). 1040x 2013 form Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. 1040x 2013 form 702. 1040x 2013 form The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. 1040x 2013 form While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. 1040x 2013 form We may also use the information you give us when we match records by computer. 1040x 2013 form Matching programs compare our records with those of other Federal, State, or local government agencies. 1040x 2013 form Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. 1040x 2013 form The law allows us to do this even if you do not agree to it. 1040x 2013 form Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. 1040x 2013 form If you want to learn more about this, contact any Social Security Office. 1040x 2013 form The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. 1040x 2013 form S. 1040x 2013 form C. 1040x 2013 form §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. 1040x 2013 form You are not required to answer these questions unless we display a valid Office of Management and Budget control number. 1040x 2013 form We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. 1040x 2013 form Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. 1040x 2013 form Or, the employee can submit it to the SSA office handling the claim. 1040x 2013 form You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. 1040x 2013 form If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. 1040x 2013 form Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. 1040x 2013 form Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. 1040x 2013 form Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. 1040x 2013 form It should not count for the social security earnings test. 1040x 2013 form Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. 1040x 2013 form Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. 1040x 2013 form For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. 1040x 2013 form Nonqualified and section 457 plans are reported differently than other special wage payments. 1040x 2013 form See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. 1040x 2013 form Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. 1040x 2013 form However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. 1040x 2013 form The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. 1040x 2013 form No risk of forfeiture. 1040x 2013 form   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040x 2013 form Example. 1040x 2013 form Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. 1040x 2013 form The plan has no risk of forfeiture. 1040x 2013 form In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. 1040x 2013 form Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. 1040x 2013 form   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040x 2013 form The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. 1040x 2013 form   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. 1040x 2013 form If the employee continues working, future deferrals are social security and Medicare wages when they are earned. 1040x 2013 form    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 1040x 2013 form Risk of forfeiture lapses at retirement. 1040x 2013 form   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. 1040x 2013 form Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040x 2013 form   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. 1040x 2013 form    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 1040x 2013 form Example—risk of forfeiture. 1040x 2013 form At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. 1040x 2013 form B's wages, including this year's deferred amount, are $80,000. 1040x 2013 form Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. 1040x 2013 form Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040x 2013 form Example. 1040x 2013 form Employee D retired from the XYZ company and began receiving social security benefits. 1040x 2013 form XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. 1040x 2013 form In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. 1040x 2013 form D made no deferrals to the nonqualified plan this year. 1040x 2013 form Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. 1040x 2013 form For more information, see Reporting Special Wage Payments , earlier. 1040x 2013 form Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). 1040x 2013 form Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. 1040x 2013 form Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. 1040x 2013 form See Form SSA-131 and its instructions, earlier. 1040x 2013 form Example. 1040x 2013 form Employee K retired this year from Company XYZ and began receiving social security benefits. 1040x 2013 form During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. 1040x 2013 form K also received $75,000 in payments from the company's nonqualified plan. 1040x 2013 form Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. 1040x 2013 form File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. 1040x 2013 form If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. 1040x 2013 form For more information, see Notice 2008-115, 2008-52 I. 1040x 2013 form R. 1040x 2013 form B. 1040x 2013 form 1367, available at www. 1040x 2013 form irs. 1040x 2013 form gov/irb/2008-52_IRB/ar10. 1040x 2013 form html. 1040x 2013 form Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). 1040x 2013 form Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. 1040x 2013 form See Notice 2008-115. 1040x 2013 form The following examples use small dollar amounts for illustrative purposes. 1040x 2013 form However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). 1040x 2013 form The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. 1040x 2013 form Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. 1040x 2013 form The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. 1040x 2013 form For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. 1040x 2013 form Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. 1040x 2013 form For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. 1040x 2013 form The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. 1040x 2013 form Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. 1040x 2013 form Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). 1040x 2013 form For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. 1040x 2013 form The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. 1040x 2013 form Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. 1040x 2013 form Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). 1040x 2013 form For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. 1040x 2013 form The deferral of $20 was vested upon deferral. 1040x 2013 form During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. 1040x 2013 form Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. 1040x 2013 form Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). 1040x 2013 form For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. 1040x 2013 form There was no vesting of prior-year deferrals under the plan. 1040x 2013 form During the year, there were total distributions of $50 from the plan to the employee. 1040x 2013 form Regular pay = $100; Distribution = $50. 1040x 2013 form Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). 1040x 2013 form   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. 1040x 2013 form Instead, report on Form SSA-131 the total amount the employee earned during the year. 1040x 2013 form * Submit the SSA-131 to the nearest SSA office or give it to the employee. 1040x 2013 form   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. 1040x 2013 form Do not consider prior-year deferrals that are vesting in the current year. 1040x 2013 form If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. 1040x 2013 form Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). 1040x 2013 form For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040x 2013 form There was also an employer match of $10. 1040x 2013 form The deferral and employer match were vested upon deferral. 1040x 2013 form There was no vesting of prior-year deferrals under the plan. 1040x 2013 form During the year, there were total distributions of $50 from the plan to the employee. 1040x 2013 form Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. 1040x 2013 form Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. 1040x 2013 form File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). 1040x 2013 form For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040x 2013 form The deferral was not vested upon deferral. 1040x 2013 form There was no vesting of prior-year deferrals under the plan. 1040x 2013 form During the year, there were total distributions of $50 from the plan to the employee. 1040x 2013 form Regular pay = $200; Deferral, not vested = $20; Distribution = $50. 1040x 2013 form Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). 1040x 2013 form 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). 1040x 2013 form For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040x 2013 form The deferral was vested upon deferral. 1040x 2013 form There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. 1040x 2013 form During the year, there were total distributions of $50 from the plan to the employee. 1040x 2013 form Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. 1040x 2013 form Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. 1040x 2013 form File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). 1040x 2013 form For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040x 2013 form The deferral was not vested upon deferral. 1040x 2013 form There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). 1040x 2013 form During the year, there were total distributions of $50 from the plan to the employee. 1040x 2013 form Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. 1040x 2013 form Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. 1040x 2013 form File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. 1040x 2013 form Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. 1040x 2013 form  The file format is ASCII. 1040x 2013 form  Submit only one file at a time. 1040x 2013 form   Table 3. 1040x 2013 form Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. 1040x 2013 form Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . 1040x 2013 form 1) B. 1040x 2013 form Employee Name: (Last) (First) (MI)   C. 1040x 2013 form SSN: D. 1040x 2013 form SWP:$ E. 1040x 2013 form Type: Other: 2) B. 1040x 2013 form Employee Name: (Last) (First) (MI)   C. 1040x 2013 form SSN: D. 1040x 2013 form SWP:$ E. 1040x 2013 form Type: Other: 3) B. 1040x 2013 form Employee Name: (Last) (First) (MI)   C. 1040x 2013 form SSN: D. 1040x 2013 form SWP:$ E. 1040x 2013 form Type: Other: 4) B. 1040x 2013 form Employee Name: (Last) (First) (MI)   C. 1040x 2013 form SSN: D. 1040x 2013 form SWP:$ E. 1040x 2013 form Type: Other: 5) B. 1040x 2013 form Employee Name: (Last) (First) (MI)   C. 1040x 2013 form SSN: D. 1040x 2013 form SWP:$ E. 1040x 2013 form Type: Other:     INSTRUCTIONS:   Enter tax year and page number. 1040x 2013 form   A. 1040x 2013 form Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. 1040x 2013 form   B. 1040x 2013 form Employee's name. 1040x 2013 form   C. 1040x 2013 form Employee's social security number (SSN). 1040x 2013 form   D. 1040x 2013 form Total amount of special wage payments made to the employee. 1040x 2013 form   E. 1040x 2013 form Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. 1040x 2013 form   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. 1040x 2013 form (Get Form SSA-131. 1040x 2013 form )                 Prev  Up  Next   Home   More Online Publications