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H&r Block At Home Free File

H&r block at home free file 11. H&r block at home free file   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. H&r block at home free file By interview. H&r block at home free file Repeat examinations. H&r block at home free file The first part of this chapter explains some of your most important rights as a taxpayer. H&r block at home free file The second part explains the examination, appeal, collection, and refund processes. H&r block at home free file Declaration of Taxpayer Rights Protection of your rights. H&r block at home free file   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. H&r block at home free file Privacy and confidentiality. H&r block at home free file   The IRS will not disclose to anyone the information you give us, except as authorized by law. H&r block at home free file You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. H&r block at home free file Professional and courteous service. H&r block at home free file   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. H&r block at home free file If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. H&r block at home free file Representation. H&r block at home free file   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. H&r block at home free file Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. H&r block at home free file If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. H&r block at home free file   You can have someone accompany you at an interview. H&r block at home free file You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. H&r block at home free file Payment of only the correct amount of tax. H&r block at home free file   You are responsible for paying only the correct amount of tax due under the law—no more, no less. H&r block at home free file If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. H&r block at home free file Help with unresolved tax problems. H&r block at home free file   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. H&r block at home free file Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. H&r block at home free file For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. H&r block at home free file Appeals and judicial review. H&r block at home free file   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. H&r block at home free file You can also ask a court to review your case. H&r block at home free file Relief from certain penalties and interest. H&r block at home free file   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. H&r block at home free file We will waive interest that is the result of certain errors or delays caused by an IRS employee. H&r block at home free file Examinations, Appeals, Collections, and Refunds Examinations (audits). H&r block at home free file   We accept most taxpayers' returns as filed. H&r block at home free file If we inquire about your return or select it for examination, it does not suggest that you are dishonest. H&r block at home free file The inquiry or examination may or may not result in more tax. H&r block at home free file We may close your case without change; or, you may receive a refund. H&r block at home free file   The process of selecting a return for examination usually begins in one of two ways. H&r block at home free file First, we use computer programs to identify returns that may have incorrect amounts. H&r block at home free file These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. H&r block at home free file Second, we use information from outside sources that indicates that a return may have incorrect amounts. H&r block at home free file These sources may include newspapers, public records, and individuals. H&r block at home free file If we determine that the information is accurate and reliable, we may use it to select a return for examination. H&r block at home free file   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. H&r block at home free file The following sections give an overview of how we conduct examinations. H&r block at home free file By mail. H&r block at home free file   We handle many examinations and inquiries by mail. H&r block at home free file We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. H&r block at home free file You can respond by mail or you can request a personal interview with an examiner. H&r block at home free file If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. H&r block at home free file Please do not hesitate to write to us about anything you do not understand. H&r block at home free file By interview. H&r block at home free file   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. H&r block at home free file If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. H&r block at home free file If you do not agree with these changes, you can meet with the examiner's supervisor. H&r block at home free file Repeat examinations. H&r block at home free file   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. H&r block at home free file Appeals. H&r block at home free file   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. H&r block at home free file Most differences can be settled without expensive and time-consuming court trials. H&r block at home free file Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. H&r block at home free file   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. H&r block at home free file S. H&r block at home free file Tax Court, U. H&r block at home free file S. H&r block at home free file Court of Federal Claims, or the U. H&r block at home free file S. H&r block at home free file District Court where you live. H&r block at home free file If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. H&r block at home free file If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. H&r block at home free file You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. H&r block at home free file Collections. H&r block at home free file   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. H&r block at home free file It describes: What to do when you owe taxes. H&r block at home free file It describes what to do if you get a tax bill and what to do if you think your bill is wrong. H&r block at home free file It also covers making installment payments, delaying collection action, and submitting an offer in compromise. H&r block at home free file IRS collection actions. H&r block at home free file It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. H&r block at home free file   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. H&r block at home free file Innocent spouse relief. H&r block at home free file   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. H&r block at home free file To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. H&r block at home free file In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. H&r block at home free file Do not file Form 8857 with your Form 1040. H&r block at home free file For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. H&r block at home free file Refunds. H&r block at home free file   You can file a claim for refund if you think you paid too much tax. H&r block at home free file You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. H&r block at home free file The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. H&r block at home free file Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. H&r block at home free file   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. H&r block at home free file Prev  Up  Next   Home   More Online Publications
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H&r block at home free file Publication 957 - Main Content Table of Contents 1. H&r block at home free file What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. H&r block at home free file 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). H&r block at home free file 1. H&r block at home free file 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). H&r block at home free file 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. H&r block at home free file Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. H&r block at home free file Report all back pay. H&r block at home free file 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. H&r block at home free file See Back Pay Under a Statute , later, for more information. H&r block at home free file Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. H&r block at home free file However, for income tax purposes, the IRS treats all back pay as wages in the year paid. H&r block at home free file 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. H&r block at home free file The SSA no longer accepts reports on tapes, cartridges, and diskettes. H&r block at home free file Example. H&r block at home free file In 2012, Terry Morris earned wages of $50,000. H&r block at home free file 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. H&r block at home free file Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. H&r block at home free file 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. H&r block at home free file Example. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file SSA treatment of back pay under a statute. H&r block at home free file   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. H&r block at home free file 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. H&r block at home free file   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. H&r block at home free file Then, the SSA can allocate the statutory back pay to the appropriate periods. H&r block at home free file   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. H&r block at home free file    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. H&r block at home free file    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. H&r block at home free file No further action is necessary. H&r block at home free file Example. H&r block at home free file 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. H&r block at home free file Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. H&r block at home free file No further action is necessary. H&r block at home free file Information the SSA needs to properly credit back pay under a statute (special report). H&r block at home free file   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. H&r block at home free file There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. H&r block at home free file The special report must include the following information. H&r block at home free file The employer's name, address, and employer identification number (EIN). H&r block at home free file A signed statement citing the federal or state statute under which the payment was made. H&r block at home free file 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). H&r block at home free file The name and telephone number of a person to contact. H&r block at home free file The SSA may have additional questions concerning the back pay case or the individual employee's information. H&r block at home free file A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. H&r block at home free file The employee's social security number (SSN). H&r block at home free file The employee's name (as shown on his or her social security card). H&r block at home free file The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. H&r block at home free file The period(s) the back pay award covers (beginning and ending dates—month and year). H&r block at home free file 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)*. H&r block at home free file Do not include the back pay award shown in that wage report. H&r block at home free file 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. H&r block at home free file The amount to allocate to each reporting period*. H&r block at home free file This includes any amount you want allocated (if applicable) to the tax year of the award payment. H&r block at home free file 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. H&r block at home free file *Note. H&r block at home free file   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. H&r block at home free file For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. H&r block at home free file MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. H&r block at home free file For tax years 1991 and later, list the social security and Medicare wages separately. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. H&r block at home free file Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. H&r block at home free file Such awards are not wages for social security coverage purposes. H&r block at home free file 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. H&r block at home free file The payments made in such a settlement may still be back pay and wages under the rules discussed here. H&r block at home free file 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. H&r block at home free file Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. H&r block at home free file However, they are not payments made under a statute. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. H&r block at home free file If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. H&r block at home free file Read Special Wage Payments, later, for additional reporting instructions. H&r block at home free file Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. H&r block at home free file Exception. H&r block at home free file   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. H&r block at home free file Table 1. H&r block at home free file 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. H&r block at home free file Sec. H&r block at home free file /Med. H&r block at home free file Wages Paid In Award Year (4)3 Allocation     Soc. H&r block at home free file Sec. H&r block at home free file Med. H&r block at home free file /MQGE Year Soc. H&r block at home free file Sec. H&r block at home free file Med. H&r block at home free file /MQGE xxx-xx-xxxx HELEN T. H&r block at home free file 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. H&r block at home free file EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. H&r block at home free file 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. H&r block at home free file  2Exclude the amount of back pay, if any, included in that amount. H&r block at home free file  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. H&r block at home free file The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. H&r block at home free file (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. H&r block at home free file Sec. H&r block at home free file column. H&r block at home free file ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. H&r block at home free file Explanation of examples. H&r block at home free file Helen T. H&r block at home free file Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. H&r block at home free file In 2012, this employee was also paid $40,000 in other wages. H&r block at home free file (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. H&r block at home free file The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. H&r block at home free file ) Sam W. H&r block at home free file Evans–The back pay award was $30,000 for the periods 7/89-12/91. H&r block at home free file This employee was hired in 1989 and was subject to MQGE only. H&r block at home free file He was no longer employed by this governmental employer in 2012. H&r block at home free file (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. H&r block at home free file After the SSA allocation, he will not have any net posted wages for 2012. H&r block at home free file ) Roland S. H&r block at home free file Adams–The back pay award was $15,000 for the periods 7/80-12/81. H&r block at home free file He was no longer employed by this state and local government (Section 218) employer in 2012. H&r block at home free file (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. H&r block at home free file ) 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. H&r block at home free file 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. H&r block at home free file Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file Note. H&r block at home free file Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. H&r block at home free file Earnings Test. H&r block at home free file   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. H&r block at home free file The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. H&r block at home free file Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. H&r block at home free file Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. H&r block at home free file See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. H&r block at home free file 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. H&r block at home free file Submit reports after the close of the tax year. H&r block at home free file To avoid delays in processing, submit reports in time to reach the SSA by April 1. H&r block at home free file Use one of the following reporting methods. H&r block at home free file Electronic reporting. H&r block at home free file   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. H&r block at home free file gov website. H&r block at home free file BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. H&r block at home free file You must register to use this website. H&r block at home free file The web address is www. H&r block at home free file socialsecurity. H&r block at home free file gov/bso/bsowelcome. H&r block at home free file htm. H&r block at home free file   Use the specifications and record layout shown in  Table 2, later. H&r block at home free file Only one file at a time may be submitted. H&r block at home free file If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. H&r block at home free file A zipped file contains a file that has been compressed to reduce its file size. H&r block at home free file WinZip and PKZIP are examples of acceptable compression packages. H&r block at home free file   Electronic submissions not meeting the specifications in Table 2 will be rejected. H&r block at home free file Paper listing. H&r block at home free file   A paper listing can be used to report special wage payments to several employees. H&r block at home free file Use the format shown in Table 3, later. H&r block at home free file Submit paper listings to the local SSA office nearest your place of business. H&r block at home free file Visit www. H&r block at home free file socialsecurity. H&r block at home free file gov/locator to find a Social Security office near you. H&r block at home free file Form SSA-131. H&r block at home free file   Use Form SSA-131 to report special wage payments made to an employee. H&r block at home free file 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. H&r block at home free file    This image is too large to be displayed in the current screen. H&r block at home free file Please click the link to view the image. H&r block at home free file Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. H&r block at home free file Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. H&r block at home free file 2. H&r block at home free file Enter the date the employee retired. H&r block at home free file Enter “Not Retired” if the employee has not retired. H&r block at home free file 3. H&r block at home free file 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. H&r block at home free file This date should be the same as or earlier than the date in item “2”. H&r block at home free file Enter “Not Retired” if the employee has not retired. H&r block at home free file 4. H&r block at home free file 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. H&r block at home free file  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. H&r block at home free file Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. H&r block at home free file Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. H&r block at home free file Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. H&r block at home free file 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. H&r block at home free file Stock Options. H&r block at home free file   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”). H&r block at home free file That were reported or will be reported under “Nonqualified Plans” on the Form W-2. H&r block at home free file That were deducted from the employee's wages and paid to a deferred compensation plan (e. H&r block at home free file g. H&r block at home free file , 401k). H&r block at home free file Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). H&r block at home free file Bonuses earned and paid in the tax year. H&r block at home free file 5. H&r block at home free file Check whether payments listed in item 4 will be made for years after the tax year. H&r block at home free file If yes, please show the amounts and years in which these will be paid, if known. H&r block at home free file 6. H&r block at home free file Nonqualified deferred compensation and section 457 plans only. H&r block at home free file 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. H&r block at home free file 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). H&r block at home free file Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. H&r block at home free file 702. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file We may also use the information you give us when we match records by computer. H&r block at home free file Matching programs compare our records with those of other Federal, State, or local government agencies. H&r block at home free file Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. H&r block at home free file The law allows us to do this even if you do not agree to it. H&r block at home free file Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. H&r block at home free file If you want to learn more about this, contact any Social Security Office. H&r block at home free file The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. H&r block at home free file S. H&r block at home free file C. H&r block at home free file §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. H&r block at home free file You are not required to answer these questions unless we display a valid Office of Management and Budget control number. H&r block at home free file We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. H&r block at home free file Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. H&r block at home free file Or, the employee can submit it to the SSA office handling the claim. H&r block at home free file You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. H&r block at home free file 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. H&r block at home free file Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. H&r block at home free file Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. H&r block at home free file 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. H&r block at home free file It should not count for the social security earnings test. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file Nonqualified and section 457 plans are reported differently than other special wage payments. H&r block at home free file See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. H&r block at home free file No risk of forfeiture. H&r block at home free file   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. H&r block at home free file Example. H&r block at home free file Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. H&r block at home free file The plan has no risk of forfeiture. H&r block at home free file In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. H&r block at home free file 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. H&r block at home free file   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. H&r block at home free file The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. H&r block at home free file   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. H&r block at home free file If the employee continues working, future deferrals are social security and Medicare wages when they are earned. H&r block at home free file    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. H&r block at home free file Risk of forfeiture lapses at retirement. H&r block at home free file   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. H&r block at home free file 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. H&r block at home free file   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. H&r block at home free file    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. H&r block at home free file Example—risk of forfeiture. H&r block at home free file 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. H&r block at home free file B's wages, including this year's deferred amount, are $80,000. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file Example. H&r block at home free file Employee D retired from the XYZ company and began receiving social security benefits. H&r block at home free file 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. H&r block at home free file In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. H&r block at home free file D made no deferrals to the nonqualified plan this year. H&r block at home free file 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. H&r block at home free file For more information, see Reporting Special Wage Payments , earlier. H&r block at home free file 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). H&r block at home free file Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. H&r block at home free file 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. H&r block at home free file See Form SSA-131 and its instructions, earlier. H&r block at home free file Example. H&r block at home free file Employee K retired this year from Company XYZ and began receiving social security benefits. H&r block at home free file During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. H&r block at home free file K also received $75,000 in payments from the company's nonqualified plan. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. H&r block at home free file For more information, see Notice 2008-115, 2008-52 I. H&r block at home free file R. H&r block at home free file B. H&r block at home free file 1367, available at www. H&r block at home free file irs. H&r block at home free file gov/irb/2008-52_IRB/ar10. H&r block at home free file html. H&r block at home free file Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). H&r block at home free file Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. H&r block at home free file See Notice 2008-115. H&r block at home free file The following examples use small dollar amounts for illustrative purposes. H&r block at home free file 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). H&r block at home free file The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. H&r block at home free file Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. H&r block at home free file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. H&r block at home free file The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. H&r block at home free file Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. H&r block at home free file 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). H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. H&r block at home free file 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). H&r block at home free file 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. H&r block at home free file The deferral of $20 was vested upon deferral. H&r block at home free file During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. H&r block at home free file Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. H&r block at home free file 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). H&r block at home free file For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. H&r block at home free file There was no vesting of prior-year deferrals under the plan. H&r block at home free file During the year, there were total distributions of $50 from the plan to the employee. H&r block at home free file Regular pay = $100; Distribution = $50. H&r block at home free file 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). H&r block at home free file   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. H&r block at home free file Instead, report on Form SSA-131 the total amount the employee earned during the year. H&r block at home free file * Submit the SSA-131 to the nearest SSA office or give it to the employee. H&r block at home free file   *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. H&r block at home free file Do not consider prior-year deferrals that are vesting in the current year. H&r block at home free file If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. H&r block at home free file Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). H&r block at home free file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. H&r block at home free file There was also an employer match of $10. H&r block at home free file The deferral and employer match were vested upon deferral. H&r block at home free file There was no vesting of prior-year deferrals under the plan. H&r block at home free file During the year, there were total distributions of $50 from the plan to the employee. H&r block at home free file Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. H&r block at home free file 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. H&r block at home free file 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). H&r block at home free file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. H&r block at home free file The deferral was not vested upon deferral. H&r block at home free file There was no vesting of prior-year deferrals under the plan. H&r block at home free file During the year, there were total distributions of $50 from the plan to the employee. H&r block at home free file Regular pay = $200; Deferral, not vested = $20; Distribution = $50. H&r block at home free file 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). H&r block at home free file 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). H&r block at home free file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. H&r block at home free file The deferral was vested upon deferral. H&r block at home free file There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. H&r block at home free file During the year, there were total distributions of $50 from the plan to the employee. H&r block at home free file Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. H&r block at home free file 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. H&r block at home free file 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). H&r block at home free file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. H&r block at home free file The deferral was not vested upon deferral. H&r block at home free file There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). H&r block at home free file During the year, there were total distributions of $50 from the plan to the employee. H&r block at home free file 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. H&r block at home free file 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. H&r block at home free file File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. H&r block at home free file Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. H&r block at home free file  The file format is ASCII. H&r block at home free file  Submit only one file at a time. H&r block at home free file   Table 3. H&r block at home free file Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. H&r block at home free file Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . H&r block at home free file 1) B. H&r block at home free file Employee Name: (Last) (First) (MI)   C. H&r block at home free file SSN: D. H&r block at home free file SWP:$ E. H&r block at home free file Type: Other: 2) B. H&r block at home free file Employee Name: (Last) (First) (MI)   C. H&r block at home free file SSN: D. H&r block at home free file SWP:$ E. H&r block at home free file Type: Other: 3) B. H&r block at home free file Employee Name: (Last) (First) (MI)   C. H&r block at home free file SSN: D. H&r block at home free file SWP:$ E. H&r block at home free file Type: Other: 4) B. H&r block at home free file Employee Name: (Last) (First) (MI)   C. H&r block at home free file SSN: D. H&r block at home free file SWP:$ E. H&r block at home free file Type: Other: 5) B. H&r block at home free file Employee Name: (Last) (First) (MI)   C. H&r block at home free file SSN: D. H&r block at home free file SWP:$ E. H&r block at home free file Type: Other:     INSTRUCTIONS:   Enter tax year and page number. H&r block at home free file   A. H&r block at home free file 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. H&r block at home free file   B. H&r block at home free file Employee's name. H&r block at home free file   C. H&r block at home free file Employee's social security number (SSN). H&r block at home free file   D. H&r block at home free file Total amount of special wage payments made to the employee. H&r block at home free file   E. H&r block at home free file 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. H&r block at home free file   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. H&r block at home free file (Get Form SSA-131. H&r block at home free file )                 Prev  Up  Next   Home   More Online Publications