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Can I File My 2011 Taxes On Turbotax

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Can I File My 2011 Taxes On Turbotax

Can i file my 2011 taxes on turbotax Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Can i file my 2011 taxes on turbotax Reporting Tips to Your EmployerElectronic tip statement. Can i file my 2011 taxes on turbotax Final report. Can i file my 2011 taxes on turbotax Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Can i file my 2011 taxes on turbotax   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Can i file my 2011 taxes on turbotax How to keep a daily tip record. Can i file my 2011 taxes on turbotax   There are two ways to keep a daily tip record. Can i file my 2011 taxes on turbotax You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Can i file my 2011 taxes on turbotax You should keep your daily tip record with your tax or other personal records. Can i file my 2011 taxes on turbotax You must keep your records for as long as they are important for administration of the federal tax law. Can i file my 2011 taxes on turbotax For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Can i file my 2011 taxes on turbotax    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Can i file my 2011 taxes on turbotax To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Can i file my 2011 taxes on turbotax Publication 1244 is also available at www. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov/pub1244. Can i file my 2011 taxes on turbotax Publication 1244 includes a 1-year supply of Form 4070A. Can i file my 2011 taxes on turbotax Each day, write in the information asked for on the form. Can i file my 2011 taxes on turbotax A filled-in Form 4070A is shown on the following page. Can i file my 2011 taxes on turbotax   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Can i file my 2011 taxes on turbotax Although you do not report these tips to your employer, you must report them on your tax return. Can i file my 2011 taxes on turbotax   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Can i file my 2011 taxes on turbotax Then, each workday, write the date and the following information. Can i file my 2011 taxes on turbotax Cash tips you get directly from customers or from other employees. Can i file my 2011 taxes on turbotax Tips from credit and debit card charge customers that your employer pays you. Can i file my 2011 taxes on turbotax The value of any noncash tips you get, such as tickets, passes, or other items of value. Can i file my 2011 taxes on turbotax The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Can i file my 2011 taxes on turbotax Please click here for the text description of the image. Can i file my 2011 taxes on turbotax Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Can i file my 2011 taxes on turbotax   You can use an electronic system provided by your employer to record your daily tips. Can i file my 2011 taxes on turbotax If you do, you must receive and keep a paper copy of this record. Can i file my 2011 taxes on turbotax Service charges. Can i file my 2011 taxes on turbotax    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Can i file my 2011 taxes on turbotax This is part of your wages, not a tip. Can i file my 2011 taxes on turbotax The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Can i file my 2011 taxes on turbotax See examples below. Can i file my 2011 taxes on turbotax Example 1. Can i file my 2011 taxes on turbotax Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Can i file my 2011 taxes on turbotax Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Can i file my 2011 taxes on turbotax Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Can i file my 2011 taxes on turbotax Do not include the 18% charge in your tip diary. Can i file my 2011 taxes on turbotax Service charges that are paid to you are considered wages, not tips. Can i file my 2011 taxes on turbotax Example 2. Can i file my 2011 taxes on turbotax Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Can i file my 2011 taxes on turbotax David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Can i file my 2011 taxes on turbotax Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Can i file my 2011 taxes on turbotax Be sure to include this amount in your tip diary. Can i file my 2011 taxes on turbotax Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Can i file my 2011 taxes on turbotax Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Can i file my 2011 taxes on turbotax   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Can i file my 2011 taxes on turbotax What tips to report. Can i file my 2011 taxes on turbotax   Report to your employer only cash, check, and debit and credit card tips you receive. Can i file my 2011 taxes on turbotax   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Can i file my 2011 taxes on turbotax   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Can i file my 2011 taxes on turbotax Do not report to your employer any portion of the tips you receive that you pass on to other employees. Can i file my 2011 taxes on turbotax However, you must report tips you receive from other employees. Can i file my 2011 taxes on turbotax   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Can i file my 2011 taxes on turbotax You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Can i file my 2011 taxes on turbotax How to report. Can i file my 2011 taxes on turbotax   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Can i file my 2011 taxes on turbotax Fill in the information asked for on the form, sign and date the form, and give it to your employer. Can i file my 2011 taxes on turbotax A sample filled-in Form 4070 is shown above. Can i file my 2011 taxes on turbotax To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Can i file my 2011 taxes on turbotax   If you do not use Form 4070, give your employer a statement with the following information. Can i file my 2011 taxes on turbotax Your name, address, and social security number. Can i file my 2011 taxes on turbotax Your employer's name, address, and business name (if it is different from your employer's name). Can i file my 2011 taxes on turbotax The month (or the dates of any shorter period) in which you received tips. Can i file my 2011 taxes on turbotax The total tips required to be reported for that period. Can i file my 2011 taxes on turbotax You must sign and date the statement. Can i file my 2011 taxes on turbotax Be sure to keep a copy with your tax or other personal records. Can i file my 2011 taxes on turbotax   Your employer may require you to report your tips more than once a month. Can i file my 2011 taxes on turbotax However, the statement cannot cover a period of more than 1 calendar month. Can i file my 2011 taxes on turbotax Electronic tip statement. Can i file my 2011 taxes on turbotax   Your employer can have you furnish your tip statements electronically. Can i file my 2011 taxes on turbotax When to report. Can i file my 2011 taxes on turbotax   Give your report for each month to your employer by the 10th of the next month. Can i file my 2011 taxes on turbotax If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Can i file my 2011 taxes on turbotax Example. Can i file my 2011 taxes on turbotax You must report your tips received in September 2014 by October 10, 2014. Can i file my 2011 taxes on turbotax Final report. Can i file my 2011 taxes on turbotax   If your employment ends during the month, you can report your tips when your employment ends. Can i file my 2011 taxes on turbotax Penalty for not reporting tips. Can i file my 2011 taxes on turbotax   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Can i file my 2011 taxes on turbotax (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Can i file my 2011 taxes on turbotax ) The penalty amount is in addition to the taxes you owe. Can i file my 2011 taxes on turbotax   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Can i file my 2011 taxes on turbotax To do so, attach a statement to your return explaining why you did not report them. Can i file my 2011 taxes on turbotax Giving your employer money for taxes. Can i file my 2011 taxes on turbotax   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Can i file my 2011 taxes on turbotax If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Can i file my 2011 taxes on turbotax   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Can i file my 2011 taxes on turbotax All taxes on your regular pay. Can i file my 2011 taxes on turbotax Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Can i file my 2011 taxes on turbotax Federal, state, and local income taxes on your reported tips. Can i file my 2011 taxes on turbotax    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Can i file my 2011 taxes on turbotax If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Can i file my 2011 taxes on turbotax See Publication 505, Tax Withholding and Estimated Tax, for more information. Can i file my 2011 taxes on turbotax    Uncollected taxes. Can i file my 2011 taxes on turbotax You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Can i file my 2011 taxes on turbotax These uncollected taxes will be shown on your 2013 Form W-2. Can i file my 2011 taxes on turbotax See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Can i file my 2011 taxes on turbotax Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Can i file my 2011 taxes on turbotax The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Can i file my 2011 taxes on turbotax There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Can i file my 2011 taxes on turbotax A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Can i file my 2011 taxes on turbotax For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov/pub/irs-irbs/irb01-02. Can i file my 2011 taxes on turbotax pdf. Can i file my 2011 taxes on turbotax If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Can i file my 2011 taxes on turbotax See Revenue Procedure 2007-32, 2007-22 I. Can i file my 2011 taxes on turbotax R. Can i file my 2011 taxes on turbotax B. Can i file my 2011 taxes on turbotax 1322, available at www. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov/pub/irs-irbs/irb07_22. Can i file my 2011 taxes on turbotax pdf. Can i file my 2011 taxes on turbotax Your employer can provide you with a copy of any applicable agreement. Can i file my 2011 taxes on turbotax To find out more about these agreements, visit IRS. Can i file my 2011 taxes on turbotax gov and enter “restaurant tip reporting” in the search box. Can i file my 2011 taxes on turbotax You may also call 1-800-829-4933, visit www. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Can i file my 2011 taxes on turbotax Program@irs. Can i file my 2011 taxes on turbotax gov and request information on this program. Can i file my 2011 taxes on turbotax Reporting Tips on Your Tax Return How to report tips. Can i file my 2011 taxes on turbotax   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Can i file my 2011 taxes on turbotax What tips to report. Can i file my 2011 taxes on turbotax   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Can i file my 2011 taxes on turbotax Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Can i file my 2011 taxes on turbotax Add to the amount in box 1 only the tips you did not report to your employer. Can i file my 2011 taxes on turbotax   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Can i file my 2011 taxes on turbotax Do not include the amount of these tips on your 2013 tax return. Can i file my 2011 taxes on turbotax Instead, include them on your 2014 tax return. Can i file my 2011 taxes on turbotax Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Can i file my 2011 taxes on turbotax Although these tips were received in 2012, you must report them on your 2013 tax return. Can i file my 2011 taxes on turbotax   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Can i file my 2011 taxes on turbotax Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Can i file my 2011 taxes on turbotax However, you must report tips you receive from other employees. Can i file my 2011 taxes on turbotax    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Can i file my 2011 taxes on turbotax    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Can i file my 2011 taxes on turbotax   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Can i file my 2011 taxes on turbotax Cash and charge tips you received that totaled less than $20 for any month. Can i file my 2011 taxes on turbotax The value of noncash tips, such as tickets, passes, or other items of value. Can i file my 2011 taxes on turbotax Example. Can i file my 2011 taxes on turbotax Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Can i file my 2011 taxes on turbotax Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Can i file my 2011 taxes on turbotax He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Can i file my 2011 taxes on turbotax Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Can i file my 2011 taxes on turbotax He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Can i file my 2011 taxes on turbotax Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Can i file my 2011 taxes on turbotax    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Can i file my 2011 taxes on turbotax To report these taxes, you must file a return even if you would not otherwise have to file. Can i file my 2011 taxes on turbotax You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Can i file my 2011 taxes on turbotax (You cannot file Form 1040EZ or Form 1040A. Can i file my 2011 taxes on turbotax )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Can i file my 2011 taxes on turbotax Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Can i file my 2011 taxes on turbotax Use Form 8959 to figure Additional Medicare Tax. Can i file my 2011 taxes on turbotax If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Can i file my 2011 taxes on turbotax To get railroad retirement credit, you must report tips to your employer. Can i file my 2011 taxes on turbotax Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Can i file my 2011 taxes on turbotax    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Can i file my 2011 taxes on turbotax For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Can i file my 2011 taxes on turbotax   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Can i file my 2011 taxes on turbotax You must report these amounts as additional tax on your return. Can i file my 2011 taxes on turbotax   If you worked in the U. Can i file my 2011 taxes on turbotax S. Can i file my 2011 taxes on turbotax possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Can i file my 2011 taxes on turbotax If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Can i file my 2011 taxes on turbotax Unlike the uncollected portion of the regular (1. Can i file my 2011 taxes on turbotax 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Can i file my 2011 taxes on turbotax   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Can i file my 2011 taxes on turbotax You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Can i file my 2011 taxes on turbotax See the instructions for the appropriate form and line number indicated, and Form 8959. Can i file my 2011 taxes on turbotax (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Can i file my 2011 taxes on turbotax ) Self-employed persons. Can i file my 2011 taxes on turbotax    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Can i file my 2011 taxes on turbotax See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Can i file my 2011 taxes on turbotax Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Can i file my 2011 taxes on turbotax They are not included in box 1 with your wages and reported tips. Can i file my 2011 taxes on turbotax If box 8 is blank, this discussion does not apply to you. Can i file my 2011 taxes on turbotax What are allocated tips. Can i file my 2011 taxes on turbotax   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Can i file my 2011 taxes on turbotax Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Can i file my 2011 taxes on turbotax No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Can i file my 2011 taxes on turbotax How were your allocated tips figured. Can i file my 2011 taxes on turbotax   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Can i file my 2011 taxes on turbotax Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Can i file my 2011 taxes on turbotax For information about the exact allocation method used, ask your employer. Can i file my 2011 taxes on turbotax Must you report your allocated tips on your tax return. Can i file my 2011 taxes on turbotax   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Can i file my 2011 taxes on turbotax Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Can i file my 2011 taxes on turbotax Add to the amount in box 1 only the tips you did not report to your employer as required. Can i file my 2011 taxes on turbotax This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Can i file my 2011 taxes on turbotax   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Can i file my 2011 taxes on turbotax How to report allocated tips. Can i file my 2011 taxes on turbotax   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Can i file my 2011 taxes on turbotax (You cannot file Form 1040A or Form 1040EZ). Can i file my 2011 taxes on turbotax    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Can i file my 2011 taxes on turbotax Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Can i file my 2011 taxes on turbotax See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Can i file my 2011 taxes on turbotax How to request an approved lower rate. Can i file my 2011 taxes on turbotax   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Can i file my 2011 taxes on turbotax Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Can i file my 2011 taxes on turbotax The petition must include specific information about the establishment that will justify the lower rate. Can i file my 2011 taxes on turbotax A user fee must be paid with the petition. Can i file my 2011 taxes on turbotax    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Can i file my 2011 taxes on turbotax The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Can i file my 2011 taxes on turbotax Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Can i file my 2011 taxes on turbotax   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Can i file my 2011 taxes on turbotax How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Can i file my 2011 taxes on turbotax Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Can i file my 2011 taxes on turbotax Free help with your tax return. Can i file my 2011 taxes on turbotax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Can i file my 2011 taxes on turbotax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Can i file my 2011 taxes on turbotax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can i file my 2011 taxes on turbotax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i file my 2011 taxes on turbotax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Can i file my 2011 taxes on turbotax To find the nearest VITA or TCE site, visit IRS. Can i file my 2011 taxes on turbotax gov or call 1-800-906-9887. Can i file my 2011 taxes on turbotax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i file my 2011 taxes on turbotax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i file my 2011 taxes on turbotax aarp. Can i file my 2011 taxes on turbotax org/money/taxaide or call 1-888-227-7669. Can i file my 2011 taxes on turbotax   For more information on these programs, go to IRS. Can i file my 2011 taxes on turbotax gov and enter “VITA” in the search box. Can i file my 2011 taxes on turbotax Internet. Can i file my 2011 taxes on turbotax IRS. Can i file my 2011 taxes on turbotax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Can i file my 2011 taxes on turbotax Apply for an Employer Identification Number (EIN). Can i file my 2011 taxes on turbotax Go to IRS. Can i file my 2011 taxes on turbotax gov and enter Apply for an EIN in the search box. Can i file my 2011 taxes on turbotax Request an Electronic Filing PIN by going to IRS. Can i file my 2011 taxes on turbotax gov and entering Electronic Filing PIN in the search box. Can i file my 2011 taxes on turbotax Check the status of your 2013 refund with Where's My Refund? Go to IRS. Can i file my 2011 taxes on turbotax gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file my 2011 taxes on turbotax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i file my 2011 taxes on turbotax Check the status of your amended return. Can i file my 2011 taxes on turbotax Go to IRS. Can i file my 2011 taxes on turbotax gov and enter Where's My Amended Return in the search box. Can i file my 2011 taxes on turbotax Download forms, instructions, and publications, including some accessible versions. Can i file my 2011 taxes on turbotax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Can i file my 2011 taxes on turbotax gov or IRS2Go. Can i file my 2011 taxes on turbotax Tax return and tax account transcripts are generally available for the current year and past three years. Can i file my 2011 taxes on turbotax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i file my 2011 taxes on turbotax gov. Can i file my 2011 taxes on turbotax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i file my 2011 taxes on turbotax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i file my 2011 taxes on turbotax gov. Can i file my 2011 taxes on turbotax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Can i file my 2011 taxes on turbotax gov or IRS2Go. Can i file my 2011 taxes on turbotax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Can i file my 2011 taxes on turbotax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Can i file my 2011 taxes on turbotax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Can i file my 2011 taxes on turbotax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Can i file my 2011 taxes on turbotax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i file my 2011 taxes on turbotax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Can i file my 2011 taxes on turbotax gov. Can i file my 2011 taxes on turbotax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i file my 2011 taxes on turbotax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Can i file my 2011 taxes on turbotax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Can i file my 2011 taxes on turbotax AARP offers the Tax-Aide counseling program as part of the TCE program. Can i file my 2011 taxes on turbotax Visit AARP's website to find the nearest Tax-Aide location. Can i file my 2011 taxes on turbotax Research your tax questions. Can i file my 2011 taxes on turbotax Search publications and instructions by topic or keyword. Can i file my 2011 taxes on turbotax Read the Internal Revenue Code, regulations, or other official guidance. Can i file my 2011 taxes on turbotax Read Internal Revenue Bulletins. Can i file my 2011 taxes on turbotax Sign up to receive local and national tax news by email. Can i file my 2011 taxes on turbotax Phone. Can i file my 2011 taxes on turbotax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i file my 2011 taxes on turbotax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Can i file my 2011 taxes on turbotax Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i file my 2011 taxes on turbotax Call to locate the nearest volunteer help site, 1-800-906-9887. Can i file my 2011 taxes on turbotax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i file my 2011 taxes on turbotax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Can i file my 2011 taxes on turbotax Most VITA and TCE sites offer free electronic filing. Can i file my 2011 taxes on turbotax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i file my 2011 taxes on turbotax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i file my 2011 taxes on turbotax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Can i file my 2011 taxes on turbotax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Can i file my 2011 taxes on turbotax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i file my 2011 taxes on turbotax Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i file my 2011 taxes on turbotax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file my 2011 taxes on turbotax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Can i file my 2011 taxes on turbotax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i file my 2011 taxes on turbotax Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Can i file my 2011 taxes on turbotax You should receive your order within 10 business days. Can i file my 2011 taxes on turbotax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Can i file my 2011 taxes on turbotax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Can i file my 2011 taxes on turbotax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Can i file my 2011 taxes on turbotax Call to ask tax questions, 1-800-829-1040. Can i file my 2011 taxes on turbotax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i file my 2011 taxes on turbotax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i file my 2011 taxes on turbotax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Can i file my 2011 taxes on turbotax gsa. Can i file my 2011 taxes on turbotax gov/fedrelay. Can i file my 2011 taxes on turbotax Walk-in. Can i file my 2011 taxes on turbotax You can find a selection of forms, publications and services — in-person, face-to-face. Can i file my 2011 taxes on turbotax Products. Can i file my 2011 taxes on turbotax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i file my 2011 taxes on turbotax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i file my 2011 taxes on turbotax Services. Can i file my 2011 taxes on turbotax You can walk in to your local TAC most business days for personal, face-to-face tax help. Can i file my 2011 taxes on turbotax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i file my 2011 taxes on turbotax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Can i file my 2011 taxes on turbotax No appointment is necessary—just walk in. Can i file my 2011 taxes on turbotax Before visiting, check www. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov/localcontacts for hours of operation and services provided. Can i file my 2011 taxes on turbotax Mail. Can i file my 2011 taxes on turbotax You can send your order for forms, instructions, and publications to the address below. Can i file my 2011 taxes on turbotax You should receive a response within 10 business days after your request is received. Can i file my 2011 taxes on turbotax  Internal Revenue Service 1201 N. Can i file my 2011 taxes on turbotax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Can i file my 2011 taxes on turbotax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i file my 2011 taxes on turbotax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i file my 2011 taxes on turbotax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Can i file my 2011 taxes on turbotax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i file my 2011 taxes on turbotax You face (or your business is facing) an immediate threat of adverse action. Can i file my 2011 taxes on turbotax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i file my 2011 taxes on turbotax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i file my 2011 taxes on turbotax Here's why we can help: TAS is an independent organization within the IRS. Can i file my 2011 taxes on turbotax Our advocates know how to work with the IRS. Can i file my 2011 taxes on turbotax Our services are free and tailored to meet your needs. Can i file my 2011 taxes on turbotax We have offices in every state, the District of Columbia, and Puerto Rico. Can i file my 2011 taxes on turbotax How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov/advocate, or call us toll-free at 1-877-777-4778. Can i file my 2011 taxes on turbotax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i file my 2011 taxes on turbotax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov/sams. Can i file my 2011 taxes on turbotax Low Income Taxpayer Clinics. Can i file my 2011 taxes on turbotax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Can i file my 2011 taxes on turbotax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i file my 2011 taxes on turbotax Visit www. Can i file my 2011 taxes on turbotax TaxpayerAdvocate. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i file my 2011 taxes on turbotax Prev  Up  Next   Home   More Online Publications
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Can i file my 2011 taxes on turbotax Publication 957 - Main Content Table of Contents 1. Can i file my 2011 taxes on turbotax What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax 1. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. Can i file my 2011 taxes on turbotax Report all back pay. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax See Back Pay Under a Statute , later, for more information. Can i file my 2011 taxes on turbotax Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. Can i file my 2011 taxes on turbotax However, for income tax purposes, the IRS treats all back pay as wages in the year paid. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax The SSA no longer accepts reports on tapes, cartridges, and diskettes. Can i file my 2011 taxes on turbotax Example. Can i file my 2011 taxes on turbotax In 2012, Terry Morris earned wages of $50,000. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Example. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax SSA treatment of back pay under a statute. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax Then, the SSA can allocate the statutory back pay to the appropriate periods. Can i file my 2011 taxes on turbotax   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. Can i file my 2011 taxes on turbotax    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. Can i file my 2011 taxes on turbotax    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. Can i file my 2011 taxes on turbotax No further action is necessary. Can i file my 2011 taxes on turbotax Example. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. Can i file my 2011 taxes on turbotax No further action is necessary. Can i file my 2011 taxes on turbotax Information the SSA needs to properly credit back pay under a statute (special report). Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. Can i file my 2011 taxes on turbotax The special report must include the following information. Can i file my 2011 taxes on turbotax The employer's name, address, and employer identification number (EIN). Can i file my 2011 taxes on turbotax A signed statement citing the federal or state statute under which the payment was made. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax The name and telephone number of a person to contact. Can i file my 2011 taxes on turbotax The SSA may have additional questions concerning the back pay case or the individual employee's information. Can i file my 2011 taxes on turbotax A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. Can i file my 2011 taxes on turbotax The employee's social security number (SSN). Can i file my 2011 taxes on turbotax The employee's name (as shown on his or her social security card). Can i file my 2011 taxes on turbotax The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. Can i file my 2011 taxes on turbotax The period(s) the back pay award covers (beginning and ending dates—month and year). Can i file my 2011 taxes on turbotax 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)*. Can i file my 2011 taxes on turbotax Do not include the back pay award shown in that wage report. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax The amount to allocate to each reporting period*. Can i file my 2011 taxes on turbotax This includes any amount you want allocated (if applicable) to the tax year of the award payment. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax *Note. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. Can i file my 2011 taxes on turbotax MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. Can i file my 2011 taxes on turbotax For tax years 1991 and later, list the social security and Medicare wages separately. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. Can i file my 2011 taxes on turbotax Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. Can i file my 2011 taxes on turbotax Such awards are not wages for social security coverage purposes. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax The payments made in such a settlement may still be back pay and wages under the rules discussed here. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. Can i file my 2011 taxes on turbotax However, they are not payments made under a statute. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. Can i file my 2011 taxes on turbotax If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. Can i file my 2011 taxes on turbotax Read Special Wage Payments, later, for additional reporting instructions. Can i file my 2011 taxes on turbotax Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. Can i file my 2011 taxes on turbotax Exception. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax Table 1. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Sec. Can i file my 2011 taxes on turbotax /Med. Can i file my 2011 taxes on turbotax Wages Paid In Award Year (4)3 Allocation     Soc. Can i file my 2011 taxes on turbotax Sec. Can i file my 2011 taxes on turbotax Med. Can i file my 2011 taxes on turbotax /MQGE Year Soc. Can i file my 2011 taxes on turbotax Sec. Can i file my 2011 taxes on turbotax Med. Can i file my 2011 taxes on turbotax /MQGE xxx-xx-xxxx HELEN T. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax  2Exclude the amount of back pay, if any, included in that amount. Can i file my 2011 taxes on turbotax  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. Can i file my 2011 taxes on turbotax The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. Can i file my 2011 taxes on turbotax (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Can i file my 2011 taxes on turbotax Sec. Can i file my 2011 taxes on turbotax column. Can i file my 2011 taxes on turbotax ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. Can i file my 2011 taxes on turbotax Explanation of examples. Can i file my 2011 taxes on turbotax Helen T. Can i file my 2011 taxes on turbotax Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. Can i file my 2011 taxes on turbotax In 2012, this employee was also paid $40,000 in other wages. Can i file my 2011 taxes on turbotax (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. Can i file my 2011 taxes on turbotax The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. Can i file my 2011 taxes on turbotax ) Sam W. Can i file my 2011 taxes on turbotax Evans–The back pay award was $30,000 for the periods 7/89-12/91. Can i file my 2011 taxes on turbotax This employee was hired in 1989 and was subject to MQGE only. Can i file my 2011 taxes on turbotax He was no longer employed by this governmental employer in 2012. Can i file my 2011 taxes on turbotax (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. Can i file my 2011 taxes on turbotax After the SSA allocation, he will not have any net posted wages for 2012. Can i file my 2011 taxes on turbotax ) Roland S. Can i file my 2011 taxes on turbotax Adams–The back pay award was $15,000 for the periods 7/80-12/81. Can i file my 2011 taxes on turbotax He was no longer employed by this state and local government (Section 218) employer in 2012. Can i file my 2011 taxes on turbotax (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. Can i file my 2011 taxes on turbotax ) 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Note. Can i file my 2011 taxes on turbotax Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. Can i file my 2011 taxes on turbotax Earnings Test. Can i file my 2011 taxes on turbotax   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. Can i file my 2011 taxes on turbotax The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. Can i file my 2011 taxes on turbotax Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. Can i file my 2011 taxes on turbotax Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. Can i file my 2011 taxes on turbotax See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Submit reports after the close of the tax year. Can i file my 2011 taxes on turbotax To avoid delays in processing, submit reports in time to reach the SSA by April 1. Can i file my 2011 taxes on turbotax Use one of the following reporting methods. Can i file my 2011 taxes on turbotax Electronic reporting. Can i file my 2011 taxes on turbotax   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. Can i file my 2011 taxes on turbotax gov website. Can i file my 2011 taxes on turbotax BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. Can i file my 2011 taxes on turbotax You must register to use this website. Can i file my 2011 taxes on turbotax The web address is www. Can i file my 2011 taxes on turbotax socialsecurity. Can i file my 2011 taxes on turbotax gov/bso/bsowelcome. Can i file my 2011 taxes on turbotax htm. Can i file my 2011 taxes on turbotax   Use the specifications and record layout shown in  Table 2, later. Can i file my 2011 taxes on turbotax Only one file at a time may be submitted. Can i file my 2011 taxes on turbotax If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. Can i file my 2011 taxes on turbotax A zipped file contains a file that has been compressed to reduce its file size. Can i file my 2011 taxes on turbotax WinZip and PKZIP are examples of acceptable compression packages. Can i file my 2011 taxes on turbotax   Electronic submissions not meeting the specifications in Table 2 will be rejected. Can i file my 2011 taxes on turbotax Paper listing. Can i file my 2011 taxes on turbotax   A paper listing can be used to report special wage payments to several employees. Can i file my 2011 taxes on turbotax Use the format shown in Table 3, later. Can i file my 2011 taxes on turbotax Submit paper listings to the local SSA office nearest your place of business. Can i file my 2011 taxes on turbotax Visit www. Can i file my 2011 taxes on turbotax socialsecurity. Can i file my 2011 taxes on turbotax gov/locator to find a Social Security office near you. Can i file my 2011 taxes on turbotax Form SSA-131. Can i file my 2011 taxes on turbotax   Use Form SSA-131 to report special wage payments made to an employee. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax    This image is too large to be displayed in the current screen. Can i file my 2011 taxes on turbotax Please click the link to view the image. Can i file my 2011 taxes on turbotax Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. Can i file my 2011 taxes on turbotax Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. Can i file my 2011 taxes on turbotax 2. Can i file my 2011 taxes on turbotax Enter the date the employee retired. Can i file my 2011 taxes on turbotax Enter “Not Retired” if the employee has not retired. Can i file my 2011 taxes on turbotax 3. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax This date should be the same as or earlier than the date in item “2”. Can i file my 2011 taxes on turbotax Enter “Not Retired” if the employee has not retired. Can i file my 2011 taxes on turbotax 4. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax  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. Can i file my 2011 taxes on turbotax Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. Can i file my 2011 taxes on turbotax Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. Can i file my 2011 taxes on turbotax Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Stock Options. Can i file my 2011 taxes on turbotax   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”). Can i file my 2011 taxes on turbotax That were reported or will be reported under “Nonqualified Plans” on the Form W-2. Can i file my 2011 taxes on turbotax That were deducted from the employee's wages and paid to a deferred compensation plan (e. Can i file my 2011 taxes on turbotax g. Can i file my 2011 taxes on turbotax , 401k). Can i file my 2011 taxes on turbotax Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). Can i file my 2011 taxes on turbotax Bonuses earned and paid in the tax year. Can i file my 2011 taxes on turbotax 5. Can i file my 2011 taxes on turbotax Check whether payments listed in item 4 will be made for years after the tax year. Can i file my 2011 taxes on turbotax If yes, please show the amounts and years in which these will be paid, if known. Can i file my 2011 taxes on turbotax 6. Can i file my 2011 taxes on turbotax Nonqualified deferred compensation and section 457 plans only. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. Can i file my 2011 taxes on turbotax 702. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax We may also use the information you give us when we match records by computer. Can i file my 2011 taxes on turbotax Matching programs compare our records with those of other Federal, State, or local government agencies. Can i file my 2011 taxes on turbotax Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. Can i file my 2011 taxes on turbotax The law allows us to do this even if you do not agree to it. Can i file my 2011 taxes on turbotax Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. Can i file my 2011 taxes on turbotax If you want to learn more about this, contact any Social Security Office. Can i file my 2011 taxes on turbotax The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. Can i file my 2011 taxes on turbotax S. Can i file my 2011 taxes on turbotax C. Can i file my 2011 taxes on turbotax §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. Can i file my 2011 taxes on turbotax You are not required to answer these questions unless we display a valid Office of Management and Budget control number. Can i file my 2011 taxes on turbotax We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. Can i file my 2011 taxes on turbotax Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. Can i file my 2011 taxes on turbotax Or, the employee can submit it to the SSA office handling the claim. Can i file my 2011 taxes on turbotax You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. Can i file my 2011 taxes on turbotax Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax It should not count for the social security earnings test. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Nonqualified and section 457 plans are reported differently than other special wage payments. Can i file my 2011 taxes on turbotax See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. Can i file my 2011 taxes on turbotax No risk of forfeiture. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax Example. Can i file my 2011 taxes on turbotax Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. Can i file my 2011 taxes on turbotax The plan has no risk of forfeiture. Can i file my 2011 taxes on turbotax In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax If the employee continues working, future deferrals are social security and Medicare wages when they are earned. Can i file my 2011 taxes on turbotax    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Can i file my 2011 taxes on turbotax Risk of forfeiture lapses at retirement. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Can i file my 2011 taxes on turbotax Example—risk of forfeiture. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax B's wages, including this year's deferred amount, are $80,000. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Example. Can i file my 2011 taxes on turbotax Employee D retired from the XYZ company and began receiving social security benefits. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. Can i file my 2011 taxes on turbotax D made no deferrals to the nonqualified plan this year. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax For more information, see Reporting Special Wage Payments , earlier. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax See Form SSA-131 and its instructions, earlier. Can i file my 2011 taxes on turbotax Example. Can i file my 2011 taxes on turbotax Employee K retired this year from Company XYZ and began receiving social security benefits. Can i file my 2011 taxes on turbotax During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. Can i file my 2011 taxes on turbotax K also received $75,000 in payments from the company's nonqualified plan. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. Can i file my 2011 taxes on turbotax For more information, see Notice 2008-115, 2008-52 I. Can i file my 2011 taxes on turbotax R. Can i file my 2011 taxes on turbotax B. Can i file my 2011 taxes on turbotax 1367, available at www. Can i file my 2011 taxes on turbotax irs. Can i file my 2011 taxes on turbotax gov/irb/2008-52_IRB/ar10. Can i file my 2011 taxes on turbotax html. Can i file my 2011 taxes on turbotax Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). Can i file my 2011 taxes on turbotax Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. Can i file my 2011 taxes on turbotax See Notice 2008-115. Can i file my 2011 taxes on turbotax The following examples use small dollar amounts for illustrative purposes. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. Can i file my 2011 taxes on turbotax Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. Can i file my 2011 taxes on turbotax For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. Can i file my 2011 taxes on turbotax The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. Can i file my 2011 taxes on turbotax Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax The deferral of $20 was vested upon deferral. Can i file my 2011 taxes on turbotax During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. Can i file my 2011 taxes on turbotax Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. Can i file my 2011 taxes on turbotax There was no vesting of prior-year deferrals under the plan. Can i file my 2011 taxes on turbotax During the year, there were total distributions of $50 from the plan to the employee. Can i file my 2011 taxes on turbotax Regular pay = $100; Distribution = $50. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax Instead, report on Form SSA-131 the total amount the employee earned during the year. Can i file my 2011 taxes on turbotax * Submit the SSA-131 to the nearest SSA office or give it to the employee. Can i file my 2011 taxes on turbotax   *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. Can i file my 2011 taxes on turbotax Do not consider prior-year deferrals that are vesting in the current year. Can i file my 2011 taxes on turbotax If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. Can i file my 2011 taxes on turbotax Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). Can i file my 2011 taxes on turbotax For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Can i file my 2011 taxes on turbotax There was also an employer match of $10. Can i file my 2011 taxes on turbotax The deferral and employer match were vested upon deferral. Can i file my 2011 taxes on turbotax There was no vesting of prior-year deferrals under the plan. Can i file my 2011 taxes on turbotax During the year, there were total distributions of $50 from the plan to the employee. Can i file my 2011 taxes on turbotax Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Can i file my 2011 taxes on turbotax The deferral was not vested upon deferral. Can i file my 2011 taxes on turbotax There was no vesting of prior-year deferrals under the plan. Can i file my 2011 taxes on turbotax During the year, there were total distributions of $50 from the plan to the employee. Can i file my 2011 taxes on turbotax Regular pay = $200; Deferral, not vested = $20; Distribution = $50. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Can i file my 2011 taxes on turbotax The deferral was vested upon deferral. Can i file my 2011 taxes on turbotax There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. Can i file my 2011 taxes on turbotax During the year, there were total distributions of $50 from the plan to the employee. Can i file my 2011 taxes on turbotax Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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). Can i file my 2011 taxes on turbotax For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Can i file my 2011 taxes on turbotax The deferral was not vested upon deferral. Can i file my 2011 taxes on turbotax There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). Can i file my 2011 taxes on turbotax During the year, there were total distributions of $50 from the plan to the employee. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. Can i file my 2011 taxes on turbotax Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. Can i file my 2011 taxes on turbotax  The file format is ASCII. Can i file my 2011 taxes on turbotax  Submit only one file at a time. Can i file my 2011 taxes on turbotax   Table 3. Can i file my 2011 taxes on turbotax Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. Can i file my 2011 taxes on turbotax Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . Can i file my 2011 taxes on turbotax 1) B. Can i file my 2011 taxes on turbotax Employee Name: (Last) (First) (MI)   C. Can i file my 2011 taxes on turbotax SSN: D. Can i file my 2011 taxes on turbotax SWP:$ E. Can i file my 2011 taxes on turbotax Type: Other: 2) B. Can i file my 2011 taxes on turbotax Employee Name: (Last) (First) (MI)   C. Can i file my 2011 taxes on turbotax SSN: D. Can i file my 2011 taxes on turbotax SWP:$ E. Can i file my 2011 taxes on turbotax Type: Other: 3) B. Can i file my 2011 taxes on turbotax Employee Name: (Last) (First) (MI)   C. Can i file my 2011 taxes on turbotax SSN: D. Can i file my 2011 taxes on turbotax SWP:$ E. Can i file my 2011 taxes on turbotax Type: Other: 4) B. Can i file my 2011 taxes on turbotax Employee Name: (Last) (First) (MI)   C. Can i file my 2011 taxes on turbotax SSN: D. Can i file my 2011 taxes on turbotax SWP:$ E. Can i file my 2011 taxes on turbotax Type: Other: 5) B. Can i file my 2011 taxes on turbotax Employee Name: (Last) (First) (MI)   C. Can i file my 2011 taxes on turbotax SSN: D. Can i file my 2011 taxes on turbotax SWP:$ E. Can i file my 2011 taxes on turbotax Type: Other:     INSTRUCTIONS:   Enter tax year and page number. Can i file my 2011 taxes on turbotax   A. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax   B. Can i file my 2011 taxes on turbotax Employee's name. Can i file my 2011 taxes on turbotax   C. Can i file my 2011 taxes on turbotax Employee's social security number (SSN). Can i file my 2011 taxes on turbotax   D. Can i file my 2011 taxes on turbotax Total amount of special wage payments made to the employee. Can i file my 2011 taxes on turbotax   E. Can i file my 2011 taxes on turbotax 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. Can i file my 2011 taxes on turbotax   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. Can i file my 2011 taxes on turbotax (Get Form SSA-131. Can i file my 2011 taxes on turbotax )                 Prev  Up  Next   Home   More Online Publications