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Filing Amended Tax Return 2013

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Filing Amended Tax Return 2013

Filing amended tax return 2013 Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). Filing amended tax return 2013 Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior  Subir  Siguiente   Inicio   More Online Publications
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The Filing Amended Tax Return 2013

Filing amended tax return 2013 Publication 957 - Main Content Table of Contents 1. Filing amended tax return 2013 What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. Filing amended tax return 2013 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). Filing amended tax return 2013 1. Filing amended tax return 2013 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). Filing amended tax return 2013 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. Filing amended tax return 2013 Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. Filing amended tax return 2013 Report all back pay. Filing amended tax return 2013 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. Filing amended tax return 2013 See Back Pay Under a Statute , later, for more information. Filing amended tax return 2013 Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. Filing amended tax return 2013 However, for income tax purposes, the IRS treats all back pay as wages in the year paid. Filing amended tax return 2013 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. Filing amended tax return 2013 The SSA no longer accepts reports on tapes, cartridges, and diskettes. Filing amended tax return 2013 Example. Filing amended tax return 2013 In 2012, Terry Morris earned wages of $50,000. Filing amended tax return 2013 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. Filing amended tax return 2013 Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. Filing amended tax return 2013 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. Filing amended tax return 2013 Example. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 SSA treatment of back pay under a statute. Filing amended tax return 2013   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. Filing amended tax return 2013 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. Filing amended tax return 2013   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. Filing amended tax return 2013 Then, the SSA can allocate the statutory back pay to the appropriate periods. Filing amended tax return 2013   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. Filing amended tax return 2013    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. Filing amended tax return 2013    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. Filing amended tax return 2013 No further action is necessary. Filing amended tax return 2013 Example. Filing amended tax return 2013 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. Filing amended tax return 2013 Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. Filing amended tax return 2013 No further action is necessary. Filing amended tax return 2013 Information the SSA needs to properly credit back pay under a statute (special report). Filing amended tax return 2013   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. Filing amended tax return 2013 There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. Filing amended tax return 2013 The special report must include the following information. Filing amended tax return 2013 The employer's name, address, and employer identification number (EIN). Filing amended tax return 2013 A signed statement citing the federal or state statute under which the payment was made. Filing amended tax return 2013 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). Filing amended tax return 2013 The name and telephone number of a person to contact. Filing amended tax return 2013 The SSA may have additional questions concerning the back pay case or the individual employee's information. Filing amended tax return 2013 A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. Filing amended tax return 2013 The employee's social security number (SSN). Filing amended tax return 2013 The employee's name (as shown on his or her social security card). Filing amended tax return 2013 The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. Filing amended tax return 2013 The period(s) the back pay award covers (beginning and ending dates—month and year). Filing amended tax return 2013 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)*. Filing amended tax return 2013 Do not include the back pay award shown in that wage report. Filing amended tax return 2013 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. Filing amended tax return 2013 The amount to allocate to each reporting period*. Filing amended tax return 2013 This includes any amount you want allocated (if applicable) to the tax year of the award payment. Filing amended tax return 2013 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. Filing amended tax return 2013 *Note. Filing amended tax return 2013   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. Filing amended tax return 2013 For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. Filing amended tax return 2013 MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. Filing amended tax return 2013 For tax years 1991 and later, list the social security and Medicare wages separately. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. Filing amended tax return 2013 Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. Filing amended tax return 2013 Such awards are not wages for social security coverage purposes. Filing amended tax return 2013 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. Filing amended tax return 2013 The payments made in such a settlement may still be back pay and wages under the rules discussed here. Filing amended tax return 2013 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. Filing amended tax return 2013 Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. Filing amended tax return 2013 However, they are not payments made under a statute. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. Filing amended tax return 2013 If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. Filing amended tax return 2013 Read Special Wage Payments, later, for additional reporting instructions. Filing amended tax return 2013 Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. Filing amended tax return 2013 Exception. Filing amended tax return 2013   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. Filing amended tax return 2013 Table 1. Filing amended tax return 2013 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. Filing amended tax return 2013 Sec. Filing amended tax return 2013 /Med. Filing amended tax return 2013 Wages Paid In Award Year (4)3 Allocation     Soc. Filing amended tax return 2013 Sec. Filing amended tax return 2013 Med. Filing amended tax return 2013 /MQGE Year Soc. Filing amended tax return 2013 Sec. Filing amended tax return 2013 Med. Filing amended tax return 2013 /MQGE xxx-xx-xxxx HELEN T. Filing amended tax return 2013 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. Filing amended tax return 2013 EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. Filing amended tax return 2013 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. Filing amended tax return 2013  2Exclude the amount of back pay, if any, included in that amount. Filing amended tax return 2013  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. Filing amended tax return 2013 The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. Filing amended tax return 2013 (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Filing amended tax return 2013 Sec. Filing amended tax return 2013 column. Filing amended tax return 2013 ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. Filing amended tax return 2013 Explanation of examples. Filing amended tax return 2013 Helen T. Filing amended tax return 2013 Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. Filing amended tax return 2013 In 2012, this employee was also paid $40,000 in other wages. Filing amended tax return 2013 (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. Filing amended tax return 2013 The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. Filing amended tax return 2013 ) Sam W. Filing amended tax return 2013 Evans–The back pay award was $30,000 for the periods 7/89-12/91. Filing amended tax return 2013 This employee was hired in 1989 and was subject to MQGE only. Filing amended tax return 2013 He was no longer employed by this governmental employer in 2012. Filing amended tax return 2013 (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. Filing amended tax return 2013 After the SSA allocation, he will not have any net posted wages for 2012. Filing amended tax return 2013 ) Roland S. Filing amended tax return 2013 Adams–The back pay award was $15,000 for the periods 7/80-12/81. Filing amended tax return 2013 He was no longer employed by this state and local government (Section 218) employer in 2012. Filing amended tax return 2013 (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. Filing amended tax return 2013 ) 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Note. Filing amended tax return 2013 Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. Filing amended tax return 2013 Earnings Test. Filing amended tax return 2013   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. Filing amended tax return 2013 The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. Filing amended tax return 2013 Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. Filing amended tax return 2013 Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. Filing amended tax return 2013 See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. Filing amended tax return 2013 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. Filing amended tax return 2013 Submit reports after the close of the tax year. Filing amended tax return 2013 To avoid delays in processing, submit reports in time to reach the SSA by April 1. Filing amended tax return 2013 Use one of the following reporting methods. Filing amended tax return 2013 Electronic reporting. Filing amended tax return 2013   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. Filing amended tax return 2013 gov website. Filing amended tax return 2013 BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. Filing amended tax return 2013 You must register to use this website. Filing amended tax return 2013 The web address is www. Filing amended tax return 2013 socialsecurity. Filing amended tax return 2013 gov/bso/bsowelcome. Filing amended tax return 2013 htm. Filing amended tax return 2013   Use the specifications and record layout shown in  Table 2, later. Filing amended tax return 2013 Only one file at a time may be submitted. Filing amended tax return 2013 If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. Filing amended tax return 2013 A zipped file contains a file that has been compressed to reduce its file size. Filing amended tax return 2013 WinZip and PKZIP are examples of acceptable compression packages. Filing amended tax return 2013   Electronic submissions not meeting the specifications in Table 2 will be rejected. Filing amended tax return 2013 Paper listing. Filing amended tax return 2013   A paper listing can be used to report special wage payments to several employees. Filing amended tax return 2013 Use the format shown in Table 3, later. Filing amended tax return 2013 Submit paper listings to the local SSA office nearest your place of business. Filing amended tax return 2013 Visit www. Filing amended tax return 2013 socialsecurity. Filing amended tax return 2013 gov/locator to find a Social Security office near you. Filing amended tax return 2013 Form SSA-131. Filing amended tax return 2013   Use Form SSA-131 to report special wage payments made to an employee. Filing amended tax return 2013 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. Filing amended tax return 2013    This image is too large to be displayed in the current screen. Filing amended tax return 2013 Please click the link to view the image. Filing amended tax return 2013 Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. Filing amended tax return 2013 Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. Filing amended tax return 2013 2. Filing amended tax return 2013 Enter the date the employee retired. Filing amended tax return 2013 Enter “Not Retired” if the employee has not retired. Filing amended tax return 2013 3. Filing amended tax return 2013 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. Filing amended tax return 2013 This date should be the same as or earlier than the date in item “2”. Filing amended tax return 2013 Enter “Not Retired” if the employee has not retired. Filing amended tax return 2013 4. Filing amended tax return 2013 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. Filing amended tax return 2013  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. Filing amended tax return 2013 Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. Filing amended tax return 2013 Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. Filing amended tax return 2013 Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. Filing amended tax return 2013 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. Filing amended tax return 2013 Stock Options. Filing amended tax return 2013   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”). Filing amended tax return 2013 That were reported or will be reported under “Nonqualified Plans” on the Form W-2. Filing amended tax return 2013 That were deducted from the employee's wages and paid to a deferred compensation plan (e. Filing amended tax return 2013 g. Filing amended tax return 2013 , 401k). Filing amended tax return 2013 Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). Filing amended tax return 2013 Bonuses earned and paid in the tax year. Filing amended tax return 2013 5. Filing amended tax return 2013 Check whether payments listed in item 4 will be made for years after the tax year. Filing amended tax return 2013 If yes, please show the amounts and years in which these will be paid, if known. Filing amended tax return 2013 6. Filing amended tax return 2013 Nonqualified deferred compensation and section 457 plans only. Filing amended tax return 2013 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. Filing amended tax return 2013 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). Filing amended tax return 2013 Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. Filing amended tax return 2013 702. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 We may also use the information you give us when we match records by computer. Filing amended tax return 2013 Matching programs compare our records with those of other Federal, State, or local government agencies. Filing amended tax return 2013 Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. Filing amended tax return 2013 The law allows us to do this even if you do not agree to it. Filing amended tax return 2013 Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. Filing amended tax return 2013 If you want to learn more about this, contact any Social Security Office. Filing amended tax return 2013 The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. Filing amended tax return 2013 S. Filing amended tax return 2013 C. Filing amended tax return 2013 §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. Filing amended tax return 2013 You are not required to answer these questions unless we display a valid Office of Management and Budget control number. Filing amended tax return 2013 We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. Filing amended tax return 2013 Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. Filing amended tax return 2013 Or, the employee can submit it to the SSA office handling the claim. Filing amended tax return 2013 You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. Filing amended tax return 2013 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. Filing amended tax return 2013 Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. Filing amended tax return 2013 Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. Filing amended tax return 2013 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. Filing amended tax return 2013 It should not count for the social security earnings test. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Nonqualified and section 457 plans are reported differently than other special wage payments. Filing amended tax return 2013 See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. Filing amended tax return 2013 No risk of forfeiture. Filing amended tax return 2013   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. Filing amended tax return 2013 Example. Filing amended tax return 2013 Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. Filing amended tax return 2013 The plan has no risk of forfeiture. Filing amended tax return 2013 In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. Filing amended tax return 2013 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. Filing amended tax return 2013   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. Filing amended tax return 2013 The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. Filing amended tax return 2013   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. Filing amended tax return 2013 If the employee continues working, future deferrals are social security and Medicare wages when they are earned. Filing amended tax return 2013    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Filing amended tax return 2013 Risk of forfeiture lapses at retirement. Filing amended tax return 2013   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. Filing amended tax return 2013 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. Filing amended tax return 2013   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. Filing amended tax return 2013    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Filing amended tax return 2013 Example—risk of forfeiture. Filing amended tax return 2013 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. Filing amended tax return 2013 B's wages, including this year's deferred amount, are $80,000. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Example. Filing amended tax return 2013 Employee D retired from the XYZ company and began receiving social security benefits. Filing amended tax return 2013 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. Filing amended tax return 2013 In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. Filing amended tax return 2013 D made no deferrals to the nonqualified plan this year. Filing amended tax return 2013 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. Filing amended tax return 2013 For more information, see Reporting Special Wage Payments , earlier. Filing amended tax return 2013 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). Filing amended tax return 2013 Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. Filing amended tax return 2013 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. Filing amended tax return 2013 See Form SSA-131 and its instructions, earlier. Filing amended tax return 2013 Example. Filing amended tax return 2013 Employee K retired this year from Company XYZ and began receiving social security benefits. Filing amended tax return 2013 During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. Filing amended tax return 2013 K also received $75,000 in payments from the company's nonqualified plan. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. Filing amended tax return 2013 For more information, see Notice 2008-115, 2008-52 I. Filing amended tax return 2013 R. Filing amended tax return 2013 B. Filing amended tax return 2013 1367, available at www. Filing amended tax return 2013 irs. Filing amended tax return 2013 gov/irb/2008-52_IRB/ar10. Filing amended tax return 2013 html. Filing amended tax return 2013 Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). Filing amended tax return 2013 Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. Filing amended tax return 2013 See Notice 2008-115. Filing amended tax return 2013 The following examples use small dollar amounts for illustrative purposes. Filing amended tax return 2013 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). Filing amended tax return 2013 The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. Filing amended tax return 2013 Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. Filing amended tax return 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. Filing amended tax return 2013 The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. Filing amended tax return 2013 Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. Filing amended tax return 2013 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). Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. Filing amended tax return 2013 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). Filing amended tax return 2013 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. Filing amended tax return 2013 The deferral of $20 was vested upon deferral. Filing amended tax return 2013 During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. Filing amended tax return 2013 Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. Filing amended tax return 2013 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). Filing amended tax return 2013 For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. Filing amended tax return 2013 There was no vesting of prior-year deferrals under the plan. Filing amended tax return 2013 During the year, there were total distributions of $50 from the plan to the employee. Filing amended tax return 2013 Regular pay = $100; Distribution = $50. Filing amended tax return 2013 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). Filing amended tax return 2013   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. Filing amended tax return 2013 Instead, report on Form SSA-131 the total amount the employee earned during the year. Filing amended tax return 2013 * Submit the SSA-131 to the nearest SSA office or give it to the employee. Filing amended tax return 2013   *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. Filing amended tax return 2013 Do not consider prior-year deferrals that are vesting in the current year. Filing amended tax return 2013 If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. Filing amended tax return 2013 Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). Filing amended tax return 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Filing amended tax return 2013 There was also an employer match of $10. Filing amended tax return 2013 The deferral and employer match were vested upon deferral. Filing amended tax return 2013 There was no vesting of prior-year deferrals under the plan. Filing amended tax return 2013 During the year, there were total distributions of $50 from the plan to the employee. Filing amended tax return 2013 Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. Filing amended tax return 2013 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. Filing amended tax return 2013 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). Filing amended tax return 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Filing amended tax return 2013 The deferral was not vested upon deferral. Filing amended tax return 2013 There was no vesting of prior-year deferrals under the plan. Filing amended tax return 2013 During the year, there were total distributions of $50 from the plan to the employee. Filing amended tax return 2013 Regular pay = $200; Deferral, not vested = $20; Distribution = $50. Filing amended tax return 2013 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). Filing amended tax return 2013 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). Filing amended tax return 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Filing amended tax return 2013 The deferral was vested upon deferral. Filing amended tax return 2013 There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. Filing amended tax return 2013 During the year, there were total distributions of $50 from the plan to the employee. Filing amended tax return 2013 Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. Filing amended tax return 2013 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. Filing amended tax return 2013 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). Filing amended tax return 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Filing amended tax return 2013 The deferral was not vested upon deferral. Filing amended tax return 2013 There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). Filing amended tax return 2013 During the year, there were total distributions of $50 from the plan to the employee. Filing amended tax return 2013 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. Filing amended tax return 2013 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. Filing amended tax return 2013 File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. Filing amended tax return 2013 Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. Filing amended tax return 2013  The file format is ASCII. Filing amended tax return 2013  Submit only one file at a time. Filing amended tax return 2013   Table 3. Filing amended tax return 2013 Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. Filing amended tax return 2013 Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . Filing amended tax return 2013 1) B. Filing amended tax return 2013 Employee Name: (Last) (First) (MI)   C. Filing amended tax return 2013 SSN: D. Filing amended tax return 2013 SWP:$ E. Filing amended tax return 2013 Type: Other: 2) B. Filing amended tax return 2013 Employee Name: (Last) (First) (MI)   C. Filing amended tax return 2013 SSN: D. Filing amended tax return 2013 SWP:$ E. Filing amended tax return 2013 Type: Other: 3) B. Filing amended tax return 2013 Employee Name: (Last) (First) (MI)   C. Filing amended tax return 2013 SSN: D. Filing amended tax return 2013 SWP:$ E. Filing amended tax return 2013 Type: Other: 4) B. Filing amended tax return 2013 Employee Name: (Last) (First) (MI)   C. Filing amended tax return 2013 SSN: D. Filing amended tax return 2013 SWP:$ E. Filing amended tax return 2013 Type: Other: 5) B. Filing amended tax return 2013 Employee Name: (Last) (First) (MI)   C. Filing amended tax return 2013 SSN: D. Filing amended tax return 2013 SWP:$ E. Filing amended tax return 2013 Type: Other:     INSTRUCTIONS:   Enter tax year and page number. Filing amended tax return 2013   A. Filing amended tax return 2013 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. Filing amended tax return 2013   B. Filing amended tax return 2013 Employee's name. Filing amended tax return 2013   C. Filing amended tax return 2013 Employee's social security number (SSN). Filing amended tax return 2013   D. Filing amended tax return 2013 Total amount of special wage payments made to the employee. Filing amended tax return 2013   E. Filing amended tax return 2013 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. Filing amended tax return 2013   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. Filing amended tax return 2013 (Get Form SSA-131. Filing amended tax return 2013 )                 Prev  Up  Next   Home   More Online Publications