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Amend 2011 Tax Return Free

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Amend 2011 Tax Return Free

Amend 2011 tax return free 16. Amend 2011 tax return free   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Amend 2011 tax return free 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. Amend 2011 tax return free Free help with your tax return. Amend 2011 tax return free   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amend 2011 tax return free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amend 2011 tax return free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amend 2011 tax return free 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. Amend 2011 tax return free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amend 2011 tax return free To find the nearest VITA or TCE site, visit IRS. Amend 2011 tax return free gov or call 1-800-906-9887. Amend 2011 tax return free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 2011 tax return free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend 2011 tax return free aarp. Amend 2011 tax return free org/money/taxaide or call 1-888-227-7669. Amend 2011 tax return free   For more information on these programs, go to IRS. Amend 2011 tax return free gov and enter “VITA” in the search box. Amend 2011 tax return free Internet. Amend 2011 tax return free IRS. Amend 2011 tax return free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amend 2011 tax return free Apply for an Employer Identification Number (EIN). Amend 2011 tax return free Go to IRS. Amend 2011 tax return free gov and enter Apply for an EIN in the search box. Amend 2011 tax return free Request an Electronic Filing PIN by going to IRS. Amend 2011 tax return free gov and entering Electronic Filing PIN in the search box. Amend 2011 tax return free Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Checking the status of your amended return. Amend 2011 tax return free Go to IRS. Amend 2011 tax return free gov and enter Where's My Amended Return in the search box. Amend 2011 tax return free Download forms, instructions, and publications, including some accessible versions. Amend 2011 tax return free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amend 2011 tax return free gov or IRS2Go. Amend 2011 tax return free Tax return and tax account transcripts are generally available for the current year and past three years. Amend 2011 tax return free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend 2011 tax return free gov. Amend 2011 tax return free 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. Amend 2011 tax return free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend 2011 tax return free gov. Amend 2011 tax return free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amend 2011 tax return free gov or IRS2Go. Amend 2011 tax return free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amend 2011 tax return free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amend 2011 tax return free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amend 2011 tax return free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amend 2011 tax return free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend 2011 tax return free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amend 2011 tax return free gov. Amend 2011 tax return free 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. Amend 2011 tax return free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amend 2011 tax return free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amend 2011 tax return free AARP offers the Tax-Aide counseling program as part of the TCE program. Amend 2011 tax return free Visit AARP's website to find the nearest Tax-Aide location. Amend 2011 tax return free Research your tax questions. Amend 2011 tax return free Search publications and instructions by topic or keyword. Amend 2011 tax return free Read the Internal Revenue Code, regulations, or other official guidance. Amend 2011 tax return free Read Internal Revenue Bulletins. Amend 2011 tax return free Sign up to receive local and national tax news by email. Amend 2011 tax return free Phone. Amend 2011 tax return free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend 2011 tax return free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amend 2011 tax return free 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. Amend 2011 tax return free Call to locate the nearest volunteer help site, 1-800-906-9887. Amend 2011 tax return free 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. Amend 2011 tax return free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amend 2011 tax return free Most VITA and TCE sites offer free electronic filing. Amend 2011 tax return free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend 2011 tax return free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend 2011 tax return free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amend 2011 tax return free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2011 tax return free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amend 2011 tax return free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend 2011 tax return free 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). Amend 2011 tax return free You should receive your order within 10 business days. Amend 2011 tax return free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amend 2011 tax return free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amend 2011 tax return free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amend 2011 tax return free Call to ask tax questions, 1-800-829-1040. Amend 2011 tax return free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend 2011 tax return free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend 2011 tax return free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amend 2011 tax return free gsa. Amend 2011 tax return free gov/fedrelay. Amend 2011 tax return free Walk-in. Amend 2011 tax return free You can find a selection of forms, publications and services — in-person, face-to-face. Amend 2011 tax return free Products. Amend 2011 tax return free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend 2011 tax return free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend 2011 tax return free Services. Amend 2011 tax return free You can walk in to your local TAC most business days for personal, face-to-face tax help. Amend 2011 tax return free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amend 2011 tax return free 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. Amend 2011 tax return free No appointment is necessary—just walk in. Amend 2011 tax return free Before visiting, check www. Amend 2011 tax return free irs. Amend 2011 tax return free gov/localcontacts for hours of operation and services provided. Amend 2011 tax return free Mail. Amend 2011 tax return free You can send your order for forms, instructions, and publications to the address below. Amend 2011 tax return free You should receive a response within 10 business days after your request is received. Amend 2011 tax return free  Internal Revenue Service 1201 N. Amend 2011 tax return free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amend 2011 tax return free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend 2011 tax return free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend 2011 tax return free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amend 2011 tax return free 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. Amend 2011 tax return free You face (or your business is facing) an immediate threat of adverse action. Amend 2011 tax return free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend 2011 tax return free   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. Amend 2011 tax return free Here's why we can help: TAS is an independent organization within the IRS. Amend 2011 tax return free Our advocates know how to work with the IRS. Amend 2011 tax return free Our services are free and tailored to meet your needs. Amend 2011 tax return free We have offices in every state, the District of Columbia, and Puerto Rico. Amend 2011 tax return free 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. Amend 2011 tax return free irs. Amend 2011 tax return free gov/advocate, or call us toll-free at 1-877-777-4778. Amend 2011 tax return free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend 2011 tax return free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amend 2011 tax return free irs. Amend 2011 tax return free gov/sams. Amend 2011 tax return free Low Income Taxpayer Clinics. Amend 2011 tax return free   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. Amend 2011 tax return free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend 2011 tax return free Visit www. Amend 2011 tax return free TaxpayerAdvocate. Amend 2011 tax return free irs. Amend 2011 tax return free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend 2011 tax return free Prev  Up  Next   Home   More Online Publications
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Alternative Payment Plans & Hardship Information

Payment Plans, Installment Agreements
Make monthly payments through an installment agreement if you're not financially able to pay your tax debt immediately.

Offer in Compromise
An offer in compromise allows you to settle your tax debt for less than the full amount you owe.

The “What Ifs” for Struggling Taxpayers
Here are some “what if” scenarios and the possible tax impact.

Page Last Reviewed or Updated: 04-Feb-2014

The Amend 2011 Tax Return Free

Amend 2011 tax return free Publication 957 - Main Content Table of Contents 1. Amend 2011 tax return free What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. Amend 2011 tax return free 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). Amend 2011 tax return free 1. Amend 2011 tax return free 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). Amend 2011 tax return free 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. Amend 2011 tax return free Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. Amend 2011 tax return free Report all back pay. Amend 2011 tax return free 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. Amend 2011 tax return free See Back Pay Under a Statute , later, for more information. Amend 2011 tax return free Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. Amend 2011 tax return free However, for income tax purposes, the IRS treats all back pay as wages in the year paid. Amend 2011 tax return free 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. Amend 2011 tax return free The SSA no longer accepts reports on tapes, cartridges, and diskettes. Amend 2011 tax return free Example. Amend 2011 tax return free In 2012, Terry Morris earned wages of $50,000. Amend 2011 tax return free 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. Amend 2011 tax return free Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. Amend 2011 tax return free 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. Amend 2011 tax return free Example. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free SSA treatment of back pay under a statute. Amend 2011 tax return free   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. Amend 2011 tax return free 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. Amend 2011 tax return free   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. Amend 2011 tax return free Then, the SSA can allocate the statutory back pay to the appropriate periods. Amend 2011 tax return free   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. Amend 2011 tax return free    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. Amend 2011 tax return free    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. Amend 2011 tax return free No further action is necessary. Amend 2011 tax return free Example. Amend 2011 tax return free 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. Amend 2011 tax return free Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. Amend 2011 tax return free No further action is necessary. Amend 2011 tax return free Information the SSA needs to properly credit back pay under a statute (special report). Amend 2011 tax return free   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. Amend 2011 tax return free There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. Amend 2011 tax return free The special report must include the following information. Amend 2011 tax return free The employer's name, address, and employer identification number (EIN). Amend 2011 tax return free A signed statement citing the federal or state statute under which the payment was made. Amend 2011 tax return free 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). Amend 2011 tax return free The name and telephone number of a person to contact. Amend 2011 tax return free The SSA may have additional questions concerning the back pay case or the individual employee's information. Amend 2011 tax return free A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. Amend 2011 tax return free The employee's social security number (SSN). Amend 2011 tax return free The employee's name (as shown on his or her social security card). Amend 2011 tax return free The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. Amend 2011 tax return free The period(s) the back pay award covers (beginning and ending dates—month and year). Amend 2011 tax return free 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)*. Amend 2011 tax return free Do not include the back pay award shown in that wage report. Amend 2011 tax return free 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. Amend 2011 tax return free The amount to allocate to each reporting period*. Amend 2011 tax return free This includes any amount you want allocated (if applicable) to the tax year of the award payment. Amend 2011 tax return free 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. Amend 2011 tax return free *Note. Amend 2011 tax return free   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. Amend 2011 tax return free For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. Amend 2011 tax return free MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. Amend 2011 tax return free For tax years 1991 and later, list the social security and Medicare wages separately. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. Amend 2011 tax return free Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. Amend 2011 tax return free Such awards are not wages for social security coverage purposes. Amend 2011 tax return free 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. Amend 2011 tax return free The payments made in such a settlement may still be back pay and wages under the rules discussed here. Amend 2011 tax return free 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. Amend 2011 tax return free Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. Amend 2011 tax return free However, they are not payments made under a statute. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. Amend 2011 tax return free If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. Amend 2011 tax return free Read Special Wage Payments, later, for additional reporting instructions. Amend 2011 tax return free Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. Amend 2011 tax return free Exception. Amend 2011 tax return free   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. Amend 2011 tax return free Table 1. Amend 2011 tax return free 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. Amend 2011 tax return free Sec. Amend 2011 tax return free /Med. Amend 2011 tax return free Wages Paid In Award Year (4)3 Allocation     Soc. Amend 2011 tax return free Sec. Amend 2011 tax return free Med. Amend 2011 tax return free /MQGE Year Soc. Amend 2011 tax return free Sec. Amend 2011 tax return free Med. Amend 2011 tax return free /MQGE xxx-xx-xxxx HELEN T. Amend 2011 tax return free 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. Amend 2011 tax return free EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. Amend 2011 tax return free 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. Amend 2011 tax return free  2Exclude the amount of back pay, if any, included in that amount. Amend 2011 tax return free  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. Amend 2011 tax return free The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. Amend 2011 tax return free (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Amend 2011 tax return free Sec. Amend 2011 tax return free column. Amend 2011 tax return free ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. Amend 2011 tax return free Explanation of examples. Amend 2011 tax return free Helen T. Amend 2011 tax return free Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. Amend 2011 tax return free In 2012, this employee was also paid $40,000 in other wages. Amend 2011 tax return free (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. Amend 2011 tax return free The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. Amend 2011 tax return free ) Sam W. Amend 2011 tax return free Evans–The back pay award was $30,000 for the periods 7/89-12/91. Amend 2011 tax return free This employee was hired in 1989 and was subject to MQGE only. Amend 2011 tax return free He was no longer employed by this governmental employer in 2012. Amend 2011 tax return free (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. Amend 2011 tax return free After the SSA allocation, he will not have any net posted wages for 2012. Amend 2011 tax return free ) Roland S. Amend 2011 tax return free Adams–The back pay award was $15,000 for the periods 7/80-12/81. Amend 2011 tax return free He was no longer employed by this state and local government (Section 218) employer in 2012. Amend 2011 tax return free (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. Amend 2011 tax return free ) 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. Amend 2011 tax return free 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. Amend 2011 tax return free Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Note. Amend 2011 tax return free Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. Amend 2011 tax return free Earnings Test. Amend 2011 tax return free   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. Amend 2011 tax return free The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. Amend 2011 tax return free Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. Amend 2011 tax return free Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. Amend 2011 tax return free See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. Amend 2011 tax return free 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. Amend 2011 tax return free Submit reports after the close of the tax year. Amend 2011 tax return free To avoid delays in processing, submit reports in time to reach the SSA by April 1. Amend 2011 tax return free Use one of the following reporting methods. Amend 2011 tax return free Electronic reporting. Amend 2011 tax return free   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. Amend 2011 tax return free gov website. Amend 2011 tax return free BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. Amend 2011 tax return free You must register to use this website. Amend 2011 tax return free The web address is www. Amend 2011 tax return free socialsecurity. Amend 2011 tax return free gov/bso/bsowelcome. Amend 2011 tax return free htm. Amend 2011 tax return free   Use the specifications and record layout shown in  Table 2, later. Amend 2011 tax return free Only one file at a time may be submitted. Amend 2011 tax return free If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. Amend 2011 tax return free A zipped file contains a file that has been compressed to reduce its file size. Amend 2011 tax return free WinZip and PKZIP are examples of acceptable compression packages. Amend 2011 tax return free   Electronic submissions not meeting the specifications in Table 2 will be rejected. Amend 2011 tax return free Paper listing. Amend 2011 tax return free   A paper listing can be used to report special wage payments to several employees. Amend 2011 tax return free Use the format shown in Table 3, later. Amend 2011 tax return free Submit paper listings to the local SSA office nearest your place of business. Amend 2011 tax return free Visit www. Amend 2011 tax return free socialsecurity. Amend 2011 tax return free gov/locator to find a Social Security office near you. Amend 2011 tax return free Form SSA-131. Amend 2011 tax return free   Use Form SSA-131 to report special wage payments made to an employee. Amend 2011 tax return free 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. Amend 2011 tax return free    This image is too large to be displayed in the current screen. Amend 2011 tax return free Please click the link to view the image. Amend 2011 tax return free Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. Amend 2011 tax return free Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. Amend 2011 tax return free 2. Amend 2011 tax return free Enter the date the employee retired. Amend 2011 tax return free Enter “Not Retired” if the employee has not retired. Amend 2011 tax return free 3. Amend 2011 tax return free 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. Amend 2011 tax return free This date should be the same as or earlier than the date in item “2”. Amend 2011 tax return free Enter “Not Retired” if the employee has not retired. Amend 2011 tax return free 4. Amend 2011 tax return free 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. Amend 2011 tax return free  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. Amend 2011 tax return free Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. Amend 2011 tax return free Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. Amend 2011 tax return free Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. Amend 2011 tax return free 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. Amend 2011 tax return free Stock Options. Amend 2011 tax return free   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”). Amend 2011 tax return free That were reported or will be reported under “Nonqualified Plans” on the Form W-2. Amend 2011 tax return free That were deducted from the employee's wages and paid to a deferred compensation plan (e. Amend 2011 tax return free g. Amend 2011 tax return free , 401k). Amend 2011 tax return free Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). Amend 2011 tax return free Bonuses earned and paid in the tax year. Amend 2011 tax return free 5. Amend 2011 tax return free Check whether payments listed in item 4 will be made for years after the tax year. Amend 2011 tax return free If yes, please show the amounts and years in which these will be paid, if known. Amend 2011 tax return free 6. Amend 2011 tax return free Nonqualified deferred compensation and section 457 plans only. Amend 2011 tax return free 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. Amend 2011 tax return free 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). Amend 2011 tax return free Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. Amend 2011 tax return free 702. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free We may also use the information you give us when we match records by computer. Amend 2011 tax return free Matching programs compare our records with those of other Federal, State, or local government agencies. Amend 2011 tax return free Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. Amend 2011 tax return free The law allows us to do this even if you do not agree to it. Amend 2011 tax return free Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. Amend 2011 tax return free If you want to learn more about this, contact any Social Security Office. Amend 2011 tax return free The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. Amend 2011 tax return free S. Amend 2011 tax return free C. Amend 2011 tax return free §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. Amend 2011 tax return free You are not required to answer these questions unless we display a valid Office of Management and Budget control number. Amend 2011 tax return free We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. Amend 2011 tax return free Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. Amend 2011 tax return free Or, the employee can submit it to the SSA office handling the claim. Amend 2011 tax return free You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. Amend 2011 tax return free 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. Amend 2011 tax return free Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. Amend 2011 tax return free Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. Amend 2011 tax return free 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. Amend 2011 tax return free It should not count for the social security earnings test. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Nonqualified and section 457 plans are reported differently than other special wage payments. Amend 2011 tax return free See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. Amend 2011 tax return free No risk of forfeiture. Amend 2011 tax return free   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. Amend 2011 tax return free Example. Amend 2011 tax return free Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. Amend 2011 tax return free The plan has no risk of forfeiture. Amend 2011 tax return free In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. Amend 2011 tax return free 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. Amend 2011 tax return free   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. Amend 2011 tax return free The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. Amend 2011 tax return free   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. Amend 2011 tax return free If the employee continues working, future deferrals are social security and Medicare wages when they are earned. Amend 2011 tax return free    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Amend 2011 tax return free Risk of forfeiture lapses at retirement. Amend 2011 tax return free   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. Amend 2011 tax return free 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. Amend 2011 tax return free   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. Amend 2011 tax return free    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Amend 2011 tax return free Example—risk of forfeiture. Amend 2011 tax return free 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. Amend 2011 tax return free B's wages, including this year's deferred amount, are $80,000. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Example. Amend 2011 tax return free Employee D retired from the XYZ company and began receiving social security benefits. Amend 2011 tax return free 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. Amend 2011 tax return free In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. Amend 2011 tax return free D made no deferrals to the nonqualified plan this year. Amend 2011 tax return free 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. Amend 2011 tax return free For more information, see Reporting Special Wage Payments , earlier. Amend 2011 tax return free 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). Amend 2011 tax return free Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. Amend 2011 tax return free 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. Amend 2011 tax return free See Form SSA-131 and its instructions, earlier. Amend 2011 tax return free Example. Amend 2011 tax return free Employee K retired this year from Company XYZ and began receiving social security benefits. Amend 2011 tax return free During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. Amend 2011 tax return free K also received $75,000 in payments from the company's nonqualified plan. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. Amend 2011 tax return free For more information, see Notice 2008-115, 2008-52 I. Amend 2011 tax return free R. Amend 2011 tax return free B. Amend 2011 tax return free 1367, available at www. Amend 2011 tax return free irs. Amend 2011 tax return free gov/irb/2008-52_IRB/ar10. Amend 2011 tax return free html. Amend 2011 tax return free Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). Amend 2011 tax return free Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. Amend 2011 tax return free See Notice 2008-115. Amend 2011 tax return free The following examples use small dollar amounts for illustrative purposes. Amend 2011 tax return free 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). Amend 2011 tax return free The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. Amend 2011 tax return free Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. Amend 2011 tax return free For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. Amend 2011 tax return free The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. Amend 2011 tax return free Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. Amend 2011 tax return free 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). Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. Amend 2011 tax return free 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). Amend 2011 tax return free 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. Amend 2011 tax return free The deferral of $20 was vested upon deferral. Amend 2011 tax return free During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. Amend 2011 tax return free Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. Amend 2011 tax return free 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). Amend 2011 tax return free For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. Amend 2011 tax return free There was no vesting of prior-year deferrals under the plan. Amend 2011 tax return free During the year, there were total distributions of $50 from the plan to the employee. Amend 2011 tax return free Regular pay = $100; Distribution = $50. Amend 2011 tax return free 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). Amend 2011 tax return free   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. Amend 2011 tax return free Instead, report on Form SSA-131 the total amount the employee earned during the year. Amend 2011 tax return free * Submit the SSA-131 to the nearest SSA office or give it to the employee. Amend 2011 tax return free   *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. Amend 2011 tax return free Do not consider prior-year deferrals that are vesting in the current year. Amend 2011 tax return free If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. Amend 2011 tax return free Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). Amend 2011 tax return free For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Amend 2011 tax return free There was also an employer match of $10. Amend 2011 tax return free The deferral and employer match were vested upon deferral. Amend 2011 tax return free There was no vesting of prior-year deferrals under the plan. Amend 2011 tax return free During the year, there were total distributions of $50 from the plan to the employee. Amend 2011 tax return free Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. Amend 2011 tax return free 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. Amend 2011 tax return free 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). Amend 2011 tax return free For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Amend 2011 tax return free The deferral was not vested upon deferral. Amend 2011 tax return free There was no vesting of prior-year deferrals under the plan. Amend 2011 tax return free During the year, there were total distributions of $50 from the plan to the employee. Amend 2011 tax return free Regular pay = $200; Deferral, not vested = $20; Distribution = $50. Amend 2011 tax return free 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). Amend 2011 tax return free 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). Amend 2011 tax return free For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Amend 2011 tax return free The deferral was vested upon deferral. Amend 2011 tax return free There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. Amend 2011 tax return free During the year, there were total distributions of $50 from the plan to the employee. Amend 2011 tax return free Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. Amend 2011 tax return free 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. Amend 2011 tax return free 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). Amend 2011 tax return free For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Amend 2011 tax return free The deferral was not vested upon deferral. Amend 2011 tax return free There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). Amend 2011 tax return free During the year, there were total distributions of $50 from the plan to the employee. Amend 2011 tax return free 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. Amend 2011 tax return free 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. Amend 2011 tax return free File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. Amend 2011 tax return free Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. Amend 2011 tax return free  The file format is ASCII. Amend 2011 tax return free  Submit only one file at a time. Amend 2011 tax return free   Table 3. Amend 2011 tax return free Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. Amend 2011 tax return free Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . Amend 2011 tax return free 1) B. Amend 2011 tax return free Employee Name: (Last) (First) (MI)   C. Amend 2011 tax return free SSN: D. Amend 2011 tax return free SWP:$ E. Amend 2011 tax return free Type: Other: 2) B. Amend 2011 tax return free Employee Name: (Last) (First) (MI)   C. Amend 2011 tax return free SSN: D. Amend 2011 tax return free SWP:$ E. Amend 2011 tax return free Type: Other: 3) B. Amend 2011 tax return free Employee Name: (Last) (First) (MI)   C. Amend 2011 tax return free SSN: D. Amend 2011 tax return free SWP:$ E. Amend 2011 tax return free Type: Other: 4) B. Amend 2011 tax return free Employee Name: (Last) (First) (MI)   C. Amend 2011 tax return free SSN: D. Amend 2011 tax return free SWP:$ E. Amend 2011 tax return free Type: Other: 5) B. Amend 2011 tax return free Employee Name: (Last) (First) (MI)   C. Amend 2011 tax return free SSN: D. Amend 2011 tax return free SWP:$ E. Amend 2011 tax return free Type: Other:     INSTRUCTIONS:   Enter tax year and page number. Amend 2011 tax return free   A. Amend 2011 tax return free 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. Amend 2011 tax return free   B. Amend 2011 tax return free Employee's name. Amend 2011 tax return free   C. Amend 2011 tax return free Employee's social security number (SSN). Amend 2011 tax return free   D. Amend 2011 tax return free Total amount of special wage payments made to the employee. Amend 2011 tax return free   E. Amend 2011 tax return free 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. Amend 2011 tax return free   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. Amend 2011 tax return free (Get Form SSA-131. Amend 2011 tax return free )                 Prev  Up  Next   Home   More Online Publications