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

File Free State Tax

Taxslayer Coupon CodeFree Online State Tax FilingIncome Tax Return Form 2012How Do I Amend A 2009 Tax ReturnHow To File 2012 Tax Return Late2013 Irs 1040x1040z Tax Form2011 Tax 1040 FormHow Do I File An Amended Tax ReturnFree State Tax Prep Online2010 State Tax FormsFederal Tax Forms 20091040ez Form 2012Filing Form 1040x ElectronicallyHow Do I File An Amended Tax Return For 2011Form 1040 For 2011 Tax YearFederal 1040x FormHow To File My 2012 Tax ReturnEfile Tax ReturnsAmend Tax Return OnlineTax Act 2010How Do I File My 2010 TaxesIrs Tax Forms 2012 1040aFile 2011 Taxes For FreeCheapest State Tax ReturnIrs Tax 1040ezH&r Block Federal FreeIrs 1040ez FormIrs Estimated Tax Form 2012Free State Efile TaxesWww Irs Gov EfileState Income Tax Forms 2012How To Correct Tax Return After FilingTax 1040ezWww Freefilefillableforms Com Ffa Freefileforms HtmFiling Taxes For StudentsTaxact Online 20111040ez TaxHow To Fill Out A Tax AmendmentFile Taxes Online Free State

File Free State Tax

File free state tax 13. File free state tax   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File free state tax Free help with your tax return. File free state tax   You can get free help preparing your return nationwide from IRS-certified volunteers. File free state tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File free state tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File free state tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File free state tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File free state tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File free state tax gov, download the IRS2Go app, or call 1-800-906-9887. File free state tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. File free state tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. File free state tax aarp. File free state tax org/money/taxaide or call 1-888-227-7669. File free state tax For more information on these programs, go to IRS. File free state tax gov and enter “VITA” in the search box. File free state tax Internet. File free state tax    IRS. File free state tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File free state tax Download the free IRS2Go app from the iTunes app store or from Google Play. File free state tax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File free state tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. File free state tax gov or download the IRS2Go app and select the Refund Status option. File free state tax The IRS issues more than 9 out of 10 refunds in less than 21 days. File free state tax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File free state tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File free state tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File free state tax Use the Interactive Tax Assistant (ITA) to research your tax questions. File free state tax No need to wait on the phone or stand in line. File free state tax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File free state tax When you reach the response screen, you can print the entire interview and the final response for your records. File free state tax New subject areas are added on a regular basis. File free state tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File free state tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File free state tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File free state tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File free state tax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File free state tax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File free state tax You can also ask the IRS to mail a return or an account transcript to you. File free state tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File free state tax gov or by calling 1-800-908-9946. File free state tax Tax return and tax account transcripts are generally available for the current year and the past three years. File free state tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File free state tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File free state tax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File free state tax Check the status of your amended return using Where's My Amended Return? Go to IRS. File free state tax gov and enter Where's My Amended Return? in the search box. File free state tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File free state tax It can take up to 3 weeks from the date you mailed it to show up in our system. File free state tax Make a payment using one of several safe and convenient electronic payment options available on IRS. File free state tax gov. File free state tax Select the Payment tab on the front page of IRS. File free state tax gov for more information. File free state tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File free state tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. File free state tax gov. File free state tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File free state tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File free state tax gov. File free state tax Request an Electronic Filing PIN by going to IRS. File free state tax gov and entering Electronic Filing PIN in the search box. File free state tax Download forms, instructions and publications, including accessible versions for people with disabilities. File free state tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File free state tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File free state tax An employee can answer questions about your tax account or help you set up a payment plan. File free state tax Before you visit, check the Office Locator on IRS. File free state tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File free state tax If you have a special need, such as a disability, you can request an appointment. File free state tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File free state tax Apply for an Employer Identification Number (EIN). File free state tax Go to IRS. File free state tax gov and enter Apply for an EIN in the search box. File free state tax Read the Internal Revenue Code, regulations, or other official guidance. File free state tax Read Internal Revenue Bulletins. File free state tax Sign up to receive local and national tax news and more by email. File free state tax Just click on “subscriptions” above the search box on IRS. File free state tax gov and choose from a variety of options. File free state tax    Phone. File free state tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File free state tax Download the free IRS2Go app from the iTunes app store or from Google Play. File free state tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File free state tax gov, or download the IRS2Go app. File free state tax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File free state tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File free state tax Most VITA and TCE sites offer free electronic filing. File free state tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File free state tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File free state tax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File free state tax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File free state tax The IRS issues more than 9 out of 10 refunds in less than 21 days. File free state tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File free state tax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File free state tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File free state tax Note, the above information is for our automated hotline. File free state tax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File free state tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File free state tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File free state tax It can take up to 3 weeks from the date you mailed it to show up in our system. File free state tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File free state tax You should receive your order within 10 business days. File free state tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File free state tax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File free state tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File free state tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File free state tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. File free state tax    Walk-in. File free state tax You can find a selection of forms, publications and services — in-person. File free state tax Products. File free state tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File free state tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File free state tax Services. File free state tax You can walk in to your local TAC for face-to-face tax help. File free state tax An employee can answer questions about your tax account or help you set up a payment plan. File free state tax Before visiting, use the Office Locator tool on IRS. File free state tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File free state tax    Mail. File free state tax You can send your order for forms, instructions, and publications to the address below. File free state tax You should receive a response within 10 business days after your request is received. File free state tax Internal Revenue Service 1201 N. File free state tax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File free state tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. File free state tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File free state tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File free state tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File free state tax You face (or your business is facing) an immediate threat of adverse action. File free state tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File free state tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File free state tax Here's why we can help: TAS is an independent organization within the IRS. File free state tax Our advocates know how to work with the IRS. File free state tax Our services are free and tailored to meet your needs. File free state tax We have offices in every state, the District of Columbia, and Puerto Rico. File free state tax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File free state tax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File free state tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File free state tax Low Income Taxpayer Clinics. File free state tax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File free state tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File free state tax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File free state tax Prev  Up  Next   Home   More Online Publications
Español

The File Free State Tax

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