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Military State Tax

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Military State Tax

Military state tax Índice Pérdidas en ciertas actividades madereras, retroactivación a 5 años, Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. Military state tax A Actividad maderera: Costos de reforestación, Costos de Reforestación Retroactivación a 5 años de NOL, Costos de Reforestación Apógrafo de la declaración de impuestos, solicitud de, Solicitud de apógrafo de la declaración de impuestos. Military state tax Ayuda: Ayuda especial del IRS, Cómo Obtener Ayuda con los Impuestos Cibersitio del IRS, Cómo Obtener Ayuda con los Impuestos Cómo obtener, Cómo Obtener Ayuda con los Impuestos Teléfono, Cómo Obtener Ayuda con los Impuestos C Cancelación de endeudamiento, Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Cibersitio del IRS, Servicios gratis con los impuestos. Military state tax Contribuciones caritativas, Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Contribuyentes afectados, Contribuyentes afectados. Military state tax Conversión involuntaria (ver Plazo de reposición para que las ganancias no sean reconocidas) Copia de su declaración de impuestos, solicitud de, Solicitud de copia de la declaración de impuestos. Military state tax Costos de demolición, Costos de Demolición y Limpieza Costos de limpieza, Costos de Demolición y Limpieza Costos de reforestación, Costos de Reforestación Crédito Hope (ver Créditos por enseñanza superior) Crédito perpétuo (vitalicio) por aprendizaje (ver Créditos por enseñanza superior) Crédito por ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito por la retención de empleados, Créditos por la Retención de Empleados Crédito por oportunidad de trabajo, Crédito por Oportunidad de Trabajo Crédito por vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Crédito tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito tributario por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Créditos por enseñanza superior, Créditos Tributarios por Enseñanza Superior Créditos: Enseñanza superior, Créditos Tributarios por Enseñanza Superior Impuesto por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Oportunidad de trabajo, Crédito por Oportunidad de Trabajo Retención de empleados , Créditos por la Retención de Empleados Tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Cuentas IRA y otros planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación D Declaración de impuestos: Solicitud de apógrafo, Solicitud de apógrafo de la declaración de impuestos. Military state tax Solicitud de una copia, Solicitud de copia de la declaración de impuestos. Military state tax Deducción caritativa: Inventario de alimentos, Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Deducción conforme a la sección 179, Mayor Deducción Conforme a la Sección 179 Defensor del contribuyente, Poniéndose en contacto con el Defensor del Contribuyente. Military state tax Depreciación : Asignación especial , Asignación (Descuento) Especial de Depreciación Depreciación: Propiedad calificada de la Zona GO, Propiedad calificada de la Zona GO. Military state tax Distribución calificada por motivos del huracán, Distribución calificada por motivos del huracán. Military state tax Distribuciones: Compra o construcción de una vivienda, Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Huracán calificado, Distribución calificada por motivos del huracán. Military state tax Reintegro de, Reintegro de Distribuciones Calificadas por Motivos de un Huracán Tributación de, Tributación de Distribuciones Calificadas por Motivos de un Huracán E Exención adicional por provisión de vivienda, Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina F Fechas de vencimiento, prorrogadas, Prórrogas de las Fechas de Vencimiento Tributarias I Internet: Cibersitio del IRS, Servicios gratis con los impuestos. Military state tax Inventario de alimentos, deducción caritativa por , Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, deducción caritativa por, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas P Pérdida calificada en una Zona GO, Pérdida calificada en una Zona GO. Military state tax Pérdidas netas de operación , Pérdidas Netas de Operación Pérdidas por hechos fortuitos y robos, Pérdidas por Hechos Fortuitos y Robos Pérdidas por robo, Pérdidas por Hechos Fortuitos y Robos Plan de jubilación elegible, Plan de jubilación elegible. Military state tax Planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación Plazo de reposición para que las ganancias no sean reconocidas, Período de Reposición para que las Ganancias no sean Reconocidas R Reembolsos de millas, voluntarios que prestaron servicios con fines caritativos, Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Reubicación temporal, Alivio Tributario para la Reubicación Temporal S Servicio de Impuestos Internos (IRS): Cibersitio del, Servicios gratis con los impuestos. Military state tax Subsidio hipotecario federal, recuperación, Recuperación del Subsidio Hipotecario Federal T Tasa estándar por milla, uso con fines caritativos, Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Z Zona central del desastre, Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de desastre con cobertura: Katrina, Zona de Desastre del Huracán Katrina con Cobertura Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Wilma, Zona de Desastre del Huracán Wilma con Cobertura Zona de desastre: Huracán Katrina, Zona de Desastre del Huracán Katrina Huracán Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Huracán Wilma, Zona de Desastre del Huracán Wilma Zona de Oportunidad del Golfo (GO), Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona GO de Rita, Zona GO de Rita Zona GO de Wilma, Zona GO de Wilma Anterior  Subir     Inicio   More Online Publications
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Social Media Registry API Documentation

About the API

This documentation describes methods to use the Social Media Registry API to access the contents of the Social Media Registry.

The Social Media Registry is an official source of information about social media accounts that represent official U.S. federal government agencies, elected officials, or members of the President’s Cabinet.

If you work for the federal government and have a .gov or .mil e-mail address, you can register official U.S. federal accounts at HowTo.gov.

If you have feedback, questions, or want to tell us about the product you built with the Social Media Registry API, please e-mail us.

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Accessing the API

The interface described here uses the same method URLs and parameters for all response formats, including HTML5, JSON, and XML. If no response format is specified at request time, the results are returned as HTML5 (with the assumption that a user is accessing the API via a web browser). To specify alternate formats, append the result format to the method call:

http://registry.usa.gov/accounts?agency_id=usda
http://registry.usa.gov/accounts.json?agency_id=usda
http://registry.usa.gov/accounts.xml?agency_id=usda

API requests can be called from remote sites via Javascript using the Cross-Origin Resource Sharing mechanism (CORS) supported in most browsers. All published API methods may be called from any domain.

If support for older browsers is required, JSON requests can be made with a callback parameter in order to return JSONP responses:

http://registry.usa.gov/accounts.json?agency_id=usda&callback=listaccounts

API Updates Using Feeds

Some API methods are also available as feeds in the ATOM format. These feeds can be added to any news feed reader to list recent changes.

The ATOM format is an XML feed standard; each entry contains a summary of the Registry change and a link to the Registry API to view more information.

Feed Examples

List the most recently updated official Twitter accounts: http://registry.usa.gov/accounts.atom?service_id=twitter

List the most recently updated official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts.atom?agency_id=usda

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API Methods

/accounts (GET)

List official U.S. government social media accounts entries in the registry. This method is also available as an ATOM feed.

Parameters

  • agency_id: ID (from /agencies)
  • service_id: ID (from /services)
  • tag: text
  • page_size: integer
  • page_number: integer

Output

  • page_count: integer
  • page_number: integer
  • total_items: integer

Accounts

  • service_url: text
  • verified : boolean
  • service_id: ID
  • account: text
  • details_url: text
  • organization: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text

Example Calls

List all official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts?agency_id=usda

List all official Twitter accounts from the U.S. Department of Health and Human Services:
http://registry.usa.gov/accounts?service=twitter&agency_id=hhs

/accounts/{service ID} (GET)

A synonym for /accounts?service_id={service}, provided for REST-style browsing.

/accounts/{service ID}/{account} (GET)

A synonym for the /accounts/verify method, using a canonical service and account ID provided by that method. For example, the service and account ID for http://twitter.com/JPL_Bear might be twitter/JPL_Bear, making the canonical URL take the form http://registry.usa.gov/accounts/twitter/JPL_Bear

This is provided primarily for REST-style browsing.

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/accounts/verify (GET)

Check whether the provided URL is registered as an official government social media account.

Example: /accounts/verify?service_url=https%3A%2F%2Ftwitter.com%2F%23%21%2FJPL_Bear

Parameters

  • service_url: URL (required)

Output

  • verified: boolean
  • service_url: URL
  • service_id: ID (from /services list)
  • account: text

(if verified is true:)

  • details_url: URL
  • organization: text
  • info_url: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text
  • tags: list
  • language: text
  • display_name: text
  • updated_by: text
  • updated_at: ISO 8601 date

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/agencies (GET) 

List the sponsoring agencies that may be specified in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • agencies: list
    • agency_id: text
    • agency_name: text
    • agency_url: text

/services (GET)

List the social media services that are currently supported in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • services: list
    • service_id: text
    • service_name: text

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/tags (GET) 

List tags that are suggested for describing an account.

Parameters

  • keywords: text

Output

  • tags: list
  • tag_id: text
  • tag_text: text

Source Code

The code for the Social Media Registry is open source and available on GitHub. It is written in Ruby.

Example Applications

Terms of Service

By using this data, you agree to the Terms of Service.

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The Military State Tax

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