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Amended Federal Tax Return Form

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Amended Federal Tax Return Form

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

Americans celebrate a variety of federal holidays and other national observances.


Federal Holidays

Find the dates for this year's federal holidays.

Federal law establishes the following public holidays for federal employees. If the holiday falls during the weekend, it may be observed on a different day.

Many government offices are closed on federal holidays and some private businesses may close as well. If you plan to visit a government office on or around a federal holiday, you should contact them to determine when they will be open. Find contact information for government departments and agencies.

New Year's Day

New Year's Day is January 1. The celebration of this holiday begins the night before, when Americans gather to wish each other a happy and prosperous coming year. Many Americans make New Year's resolutions. See the New Year's resolutions that are popular every year.

Birthday of Martin Luther King, Jr.

Martin Luther King, Jr. Day is celebrated on the third Monday in January. The Reverend Martin Luther King, Jr. was an African-American clergyman who is recognized for his tireless efforts to win civil rights for all people through nonviolent means.

Washington's Birthday

Washington's Birthday is observed the third Monday of February in honor George Washington, the first President of the United States. This date is commonly called Presidents' Day and many groups honor the legacy of past presidents on this date.

Memorial Day

Memorial Day is a observed the last Monday of May. It originally honored the people killed in the American Civil War, but has become a day on which the American dead of all wars are remembered.

Independence Day

Independence Day is July 4. This holiday honors the nation's birthday - the adoption of the Declaration of Independence on July 4, 1776. It is a day of picnics and patriotic parades, a night of concerts, and fireworks.

Labor Day

Labor Day is the first Monday of September. This holiday honors the nation's working people, typically with parades. For most Americans it marks the end of the summer vacation season and the start of the school year.

Columbus Day

Columbus Day is a celebrated on the second Monday in October. The day commemorates October 12, 1492, when Italian navigator Christopher Columbus landed in the New World. The holiday was first proclaimed in 1937 by President Franklin D. Roosevelt.

Veterans Day

Veterans Day is celebrated on November 11. This holiday was originally called Armistice Day and established to honor Americans who had served in World War I. It now honors veterans of all wars in which the U.S. has fought. Veterans' organizations hold parades, and the president places a wreath on the Tomb of the Unknowns at Arlington National Cemetery in Virginia.

Thanksgiving Day

Thanksgiving Day is celebrated on the fourth Thursday in November. In the fall of 1621, the Pilgrims held a three-day feast to celebrate a bountiful harvest. Many regard this event as the nation's first Thanksgiving. The Thanksgiving feast became a national tradition and almost always includes some of the foods served at the first feast: roast turkey, cranberry sauce, potatoes, and pumpkin pie.

Christmas Day

Christmas Day is a celebrated on December 25. Christmas is a Christian holiday marking the birth of the Christ Child. Decorating houses and yards with lights, putting up Christmas trees, giving gifts, and sending greeting cards have become holiday traditions even for many non-Christian Americans. Find tips to help celebrate.

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Other Celebrations and Observances

There are many commonly observed celebrations in the United States that are not federal holidays. Some of these observances honor groups of people, such as National African American History Month and Women's History Month, or causes, such as National Oceans Month and National Substance Abuse Prevention Month. Many of these holidays and observances are proclaimed by the President ever year. View recent Presidential proclamations.

These are some of the most popular American celebrations and observances that occur every year.

Groundhog Day

Groundhog Day is February 2 and has been celebrated since 1887. On Groundhog Day, crowds gather in Punxsutawney, Pennsylvania, to see if groundhog Punxsutawney Phil sees his shadow after emerging from his burrow, thus predicting six more weeks of winter weather.

Valentine's Day

Valentine's Day is celebrated on February 14. The day was named after an early Christian martyr, and on Valentine's Day, Americans give presents like candy or flowers to the ones they love. The first mass-produced valentine cards were sold in the 1840s.

Earth Day

Earth Day is observed on April 22. First celebrated in 1970 in the United States, it inspired national legislation such as the Clean Air and Clean Water Acts. Earth Day is designed to promote ecology, encourage respect for life on earth, and highlight concern over pollution of the soil, air, and water.

Arbor Day

National Arbor Day was proclaimed as the last Friday in April by President Richard Nixon in 1970. A number of state Arbor Days are observed at other times of the year to coincide with the best tree planting weather. The observance began in 1872, when Nebraska settlers and homesteaders were urged to plant trees on the largely treeless plains.

Mother's Day

Mother's Day is the second Sunday of May. President Woodrow Wilson issued a proclamation in 1914 that started the holiday. He asked Americans to give a public expression of reverence to mothers on this day. Carnations have come to represent Mother's Day, following President William McKinley's habit of always wearing a white carnation, his mother's favorite flower.

Flag Day

Flag Day, celebrated June 14, has been a presidentially proclaimed observance since 1916. Although Flag Day is not a federal holiday, Americans are encouraged to display the flag outside their homes and businesses on this day to honor the history and heritage the American flag represents.

Father's Day

Father's Day celebrates fathers every third Sunday of June. Father's Day began in 1909 in Spokane, Washington, when a daughter requested a special day to honor her father, a Civil War veteran who raised his children after his wife died. The first presidential proclamation honoring fathers was issued in 1966 by President Lyndon Johnson.

Patriot Day

September 11, 2001, was a defining moment in American history. On that day, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a consequence of the attacks. Patriot Day and National Day of Service and Remembrance is observed on September 11 in honor of the victims of these attacks.

Halloween

Halloween is celebrated on October 31. On Halloween, American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them small gifts of candy or money.

Pearl Harbor Day

Pearl Harbor Remembrance Day is December 7. In 1994, Congress designated this national observance to honor the more than 2,400 military service personnel who died on this date in 1941, during the surprise attack on Pearl Harbor, Hawaii, by Japanese forces. The attack on Pearl Harbor caused the United States to enter World War II.

Ethnic and Religious Holidays

Various ethnic and religious groups in America celebrate days with special meaning to them even though these are not national holidays. For example, Christians celebrate the resurrection of Jesus Christ on Easter, Jews observe their high holy days in September, Muslims celebrate Ramadan, and African Americans celebrate Kwanzaa. There are many other religious and ethnic celebrations in the United States.

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The Amended Federal Tax Return Form

Amended federal tax return form Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Amended federal tax return form Tax questions. Amended federal tax return form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Amended federal tax return form irs. Amended federal tax return form gov/pub526. Amended federal tax return form What's New Limit on itemized deductions. Amended federal tax return form  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Amended federal tax return form For more information and a worksheet, see the instructions for Schedule A (Form 1040). Amended federal tax return form Reminders Disaster relief. Amended federal tax return form  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Amended federal tax return form However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amended federal tax return form Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Amended federal tax return form You can also find more information on IRS. Amended federal tax return form gov. Amended federal tax return form Enter “disaster relief” in the search box. Amended federal tax return form Photographs of missing children. Amended federal tax return form  The IRS is a proud partner with the National Center for Missing and Exploited Children. Amended federal tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended federal tax return form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended federal tax return form Introduction This publication explains how to claim a deduction for your charitable contributions. Amended federal tax return form It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Amended federal tax return form It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Amended federal tax return form A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Amended federal tax return form It is voluntary and is made without getting, or expecting to get, anything of equal value. Amended federal tax return form Qualified organizations. Amended federal tax return form   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Amended federal tax return form You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Amended federal tax return form Form 1040 required. Amended federal tax return form   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Amended federal tax return form The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Amended federal tax return form Comments and suggestions. Amended federal tax return form   We welcome your comments about this publication and your suggestions for future editions. Amended federal tax return form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended federal tax return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended federal tax return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended federal tax return form   You can send your comments from www. Amended federal tax return form irs. Amended federal tax return form gov/formspubs/. Amended federal tax return form Click on “More Information” and then on “Comment on Tax Forms and Publications. Amended federal tax return form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended federal tax return form Ordering forms and publications. Amended federal tax return form   Visit www. Amended federal tax return form irs. Amended federal tax return form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended federal tax return form Internal Revenue Service 1201 N. Amended federal tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended federal tax return form   If you have a tax question, check the information available on IRS. Amended federal tax return form gov or call 1-800-829-1040. Amended federal tax return form We cannot answer tax questions sent to either of the above addresses. Amended federal tax return form Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Amended federal tax return form Table 1. Amended federal tax return form Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Amended federal tax return form See the rest of this publication for more information and additional rules and limits that may apply. Amended federal tax return form Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Amended federal tax return form   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications