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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Amendment For Taxes

Where Can I File My State Taxes For FreePrintable Tax Form 1040xH R Block TaxFile 2005 Taxes Online1040x 2009Ez Tax FormsTurbotax Amended ReturnAmended 2011 Tax ReturnH&rblockAmend Tax ReturnHow Do I File An Amended Tax Return For 2011How To File Taxes As A College StudentFree 1040ez InstructionsTaxact ComFree State Tax Forms1040 Ez Tax Form 2011Free State Return EfileHand R Block Free File2010 Form 1040Irs Form 1040x 2014How Do You Fill Out A 1040x FormTurbotax For 2011 TaxesFree Tax Filing For Low IncomeIrs E FileFree 1040ez Online1040ez Tax Form1040ez Form DownloadTax FormsH & R Block Taxes2012 Amended 1040xAmend Federal Tax Return 20121040 Ez 2011How To Amend A State Tax ReturnVolunteer Income Tax AssistanceIrs Form 1040x 2013 Tax ReturnI Didn T File My 2011 Taxes2011 Tax Forms2009 Tax Tables1040ez Worksheet Line 5Military H & R Block

Amendment For Taxes

Amendment for taxes Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. Amendment for taxes Anexos C, Empleado estatutario. Amendment for taxes , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Amendment for taxes C-EZ, Empleado estatutario. Amendment for taxes , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Amendment for taxes EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Amendment for taxes , Anexo EIC SE, Miembro del clero. Amendment for taxes , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Amendment for taxes Anualidades, Cálculo del ingreso del trabajo. Amendment for taxes Asignación básica para el sustento (BAS), Paga militar no tributable. Amendment for taxes Asignación básica para la vivienda (BAH), Paga militar no tributable. Amendment for taxes Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. Amendment for taxes Bienes gananciales, Bienes gananciales. Amendment for taxes , Bienes gananciales. Amendment for taxes C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. Amendment for taxes Clero, Miembro del clero. Amendment for taxes Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. Amendment for taxes D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Amendment for taxes E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. Amendment for taxes Empleado estatutario, Empleado estatutario. Amendment for taxes , Empleados estatutarios. Amendment for taxes Escuela, Definición de escuela. Amendment for taxes Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. Amendment for taxes , Estados Unidos. Amendment for taxes Estudiante, Definición de estudiante. Amendment for taxes Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). Amendment for taxes , Si no tiene un número de Seguro Social (SSN). Amendment for taxes , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Amendment for taxes , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). Amendment for taxes , Si no tiene un número de Seguro Social (SSN). Amendment for taxes , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Amendment for taxes , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). Amendment for taxes , Si no tiene un número de Seguro Social (SSN). Amendment for taxes , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Amendment for taxes 1040X, Si no tiene un número de Seguro Social (SSN). Amendment for taxes , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Amendment for taxes 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). Amendment for taxes , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Amendment for taxes 4868(SP), Si no tiene un número de Seguro Social (SSN). Amendment for taxes , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Amendment for taxes 8332, Requisito especial para padres divorciados o separados (o que viven aparte). Amendment for taxes 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. Amendment for taxes , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. Amendment for taxes , Paga militar no tributable. Amendment for taxes , Servicio activo prolongado. Amendment for taxes H Hijo Hijo adoptivo, Hijo adoptivo. Amendment for taxes Hijo casado, Hijo casado. Amendment for taxes Hijo de crianza, Hijo de crianza. Amendment for taxes Hijo secuestrado, Hijo secuestrado. Amendment for taxes Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. Amendment for taxes Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. Amendment for taxes Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. Amendment for taxes Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. Amendment for taxes Estados Unidos, Estados Unidos. Amendment for taxes Militar, Personal militar destacado fuera de los Estados Unidos. Amendment for taxes , Personal militar destacado fuera de los Estados Unidos. Amendment for taxes Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. Amendment for taxes Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. Amendment for taxes Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. Amendment for taxes , Ingresos netos del trabajo por cuenta propia de $400 o más. Amendment for taxes Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. Amendment for taxes Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. Amendment for taxes , Personal militar destacado fuera de los Estados Unidos. Amendment for taxes Paga no tributable, Paga militar no tributable. Amendment for taxes Paga no tributable por combate, Opción de incluir la paga no tributable por combate. Amendment for taxes , Paga no tributable por combate. Amendment for taxes Paga por combate, Opción de incluir la paga no tributable por combate. Amendment for taxes , Paga militar no tributable. Amendment for taxes Ministro, Vivienda de un ministro de una orden religiosa. Amendment for taxes N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. Amendment for taxes Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. Amendment for taxes , Hijo casado. Amendment for taxes Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. Amendment for taxes P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Amendment for taxes Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. Amendment for taxes Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. Amendment for taxes Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. Amendment for taxes Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Amendment for taxes Propinas, sueldos y salarios, Salarios, sueldos y propinas. Amendment for taxes Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. Amendment for taxes , Cálculo del ingreso del trabajo. Amendment for taxes Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. Amendment for taxes , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). Amendment for taxes Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Amendment for taxes S Salarios, sueldos y propinas, Salarios, sueldos y propinas. Amendment for taxes Secuestro, hijo, Hijo secuestrado. Amendment for taxes Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Amendment for taxes Servicio activo prolongado, Servicio activo prolongado. Amendment for taxes Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Amendment for taxes Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. Amendment for taxes Sin Hogar, albergues para personas, Albergues para personas sin hogar. Amendment for taxes T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. Amendment for taxes V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications
Español

Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

The Amendment For Taxes

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