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Free irs e file Publication 957 - Main Content Table of Contents 1. Free irs e file What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. Free irs e file Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). Free irs e file 1. Free irs e file What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). Free irs e file For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. Free irs e file Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. Free irs e file Report all back pay. Free irs e file However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. Free irs e file See Back Pay Under a Statute , later, for more information. Free irs e file Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. Free irs e file However, for income tax purposes, the IRS treats all back pay as wages in the year paid. Free irs e file Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. Free irs e file The SSA no longer accepts reports on tapes, cartridges, and diskettes. Free irs e file Example. Free irs e file In 2012, Terry Morris earned wages of $50,000. Free irs e file In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. Free irs e file Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. Free irs e file However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. Free irs e file Example. Free irs e file If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. Free irs e file A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. Free irs e file SSA treatment of back pay under a statute. Free irs e file   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. Free irs e file This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. Free irs e file   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. Free irs e file Then, the SSA can allocate the statutory back pay to the appropriate periods. Free irs e file   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. Free irs e file    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. Free irs e file    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. Free irs e file No further action is necessary. Free irs e file Example. Free irs e file In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. Free irs e file Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. Free irs e file No further action is necessary. Free irs e file Information the SSA needs to properly credit back pay under a statute (special report). Free irs e file   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. Free irs e file There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. Free irs e file The special report must include the following information. Free irs e file The employer's name, address, and employer identification number (EIN). Free irs e file A signed statement citing the federal or state statute under which the payment was made. Free irs e file If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). Free irs e file The name and telephone number of a person to contact. Free irs e file The SSA may have additional questions concerning the back pay case or the individual employee's information. Free irs e file A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. Free irs e file The employee's social security number (SSN). Free irs e file The employee's name (as shown on his or her social security card). Free irs e file The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. Free irs e file The period(s) the back pay award covers (beginning and ending dates—month and year). Free irs e file The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. Free irs e file Do not include the back pay award shown in that wage report. Free irs e file If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. Free irs e file The amount to allocate to each reporting period*. Free irs e file This includes any amount you want allocated (if applicable) to the tax year of the award payment. Free irs e file If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. Free irs e file *Note. Free irs e file   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. Free irs e file For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. Free irs e file MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. Free irs e file For tax years 1991 and later, list the social security and Medicare wages separately. Free irs e file If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. Free irs e file Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. Free irs e file Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. Free irs e file Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. Free irs e file Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. Free irs e file Such awards are not wages for social security coverage purposes. Free irs e file If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. Free irs e file The payments made in such a settlement may still be back pay and wages under the rules discussed here. Free irs e file Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. Free irs e file Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. Free irs e file However, they are not payments made under a statute. Free irs e file If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. Free irs e file Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. Free irs e file In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. Free irs e file Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. Free irs e file If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. Free irs e file Read Special Wage Payments, later, for additional reporting instructions. Free irs e file Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. Free irs e file Exception. Free irs e file   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. Free irs e file Table 1. Free irs e file Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. Free irs e file Sec. Free irs e file /Med. Free irs e file Wages Paid In Award Year (4)3 Allocation     Soc. Free irs e file Sec. Free irs e file Med. Free irs e file /MQGE Year Soc. Free irs e file Sec. Free irs e file Med. Free irs e file /MQGE xxx-xx-xxxx HELEN T. Free irs e file SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. Free irs e file EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. Free irs e file ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. Free irs e file  2Exclude the amount of back pay, if any, included in that amount. Free irs e file  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. Free irs e file The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. Free irs e file (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Free irs e file Sec. Free irs e file column. Free irs e file ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. Free irs e file Explanation of examples. Free irs e file Helen T. Free irs e file Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. Free irs e file In 2012, this employee was also paid $40,000 in other wages. Free irs e file (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. Free irs e file The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. Free irs e file ) Sam W. Free irs e file Evans–The back pay award was $30,000 for the periods 7/89-12/91. Free irs e file This employee was hired in 1989 and was subject to MQGE only. Free irs e file He was no longer employed by this governmental employer in 2012. Free irs e file (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. Free irs e file After the SSA allocation, he will not have any net posted wages for 2012. Free irs e file ) Roland S. Free irs e file Adams–The back pay award was $15,000 for the periods 7/80-12/81. Free irs e file He was no longer employed by this state and local government (Section 218) employer in 2012. Free irs e file (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. Free irs e file ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. Free irs e file Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. Free irs e file Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. Free irs e file Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. Free irs e file Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. Free irs e file Note. Free irs e file Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. Free irs e file Earnings Test. Free irs e file   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. Free irs e file The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. Free irs e file Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. Free irs e file If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. Free irs e file Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. Free irs e file Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. Free irs e file Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. Free irs e file See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. Free irs e file In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. Free irs e file Submit reports after the close of the tax year. Free irs e file To avoid delays in processing, submit reports in time to reach the SSA by April 1. Free irs e file Use one of the following reporting methods. Free irs e file Electronic reporting. Free irs e file   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. Free irs e file gov website. Free irs e file BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. Free irs e file You must register to use this website. Free irs e file The web address is www. Free irs e file socialsecurity. Free irs e file gov/bso/bsowelcome. Free irs e file htm. Free irs e file   Use the specifications and record layout shown in  Table 2, later. Free irs e file Only one file at a time may be submitted. Free irs e file If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. Free irs e file A zipped file contains a file that has been compressed to reduce its file size. Free irs e file WinZip and PKZIP are examples of acceptable compression packages. Free irs e file   Electronic submissions not meeting the specifications in Table 2 will be rejected. Free irs e file Paper listing. Free irs e file   A paper listing can be used to report special wage payments to several employees. Free irs e file Use the format shown in Table 3, later. Free irs e file Submit paper listings to the local SSA office nearest your place of business. Free irs e file Visit www. Free irs e file socialsecurity. Free irs e file gov/locator to find a Social Security office near you. Free irs e file Form SSA-131. Free irs e file   Use Form SSA-131 to report special wage payments made to an employee. Free irs e file Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. Free irs e file    This image is too large to be displayed in the current screen. Free irs e file Please click the link to view the image. Free irs e file Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. Free irs e file Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. Free irs e file 2. Free irs e file Enter the date the employee retired. Free irs e file Enter “Not Retired” if the employee has not retired. Free irs e file 3. Free irs e file Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. Free irs e file This date should be the same as or earlier than the date in item “2”. Free irs e file Enter “Not Retired” if the employee has not retired. Free irs e file 4. Free irs e file Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. Free irs e file  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. Free irs e file Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. Free irs e file Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. Free irs e file Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. Free irs e file Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. Free irs e file Stock Options. Free irs e file   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). Free irs e file That were reported or will be reported under “Nonqualified Plans” on the Form W-2. Free irs e file That were deducted from the employee's wages and paid to a deferred compensation plan (e. Free irs e file g. Free irs e file , 401k). Free irs e file Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). Free irs e file Bonuses earned and paid in the tax year. Free irs e file 5. Free irs e file Check whether payments listed in item 4 will be made for years after the tax year. Free irs e file If yes, please show the amounts and years in which these will be paid, if known. Free irs e file 6. Free irs e file Nonqualified deferred compensation and section 457 plans only. Free irs e file If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. Free irs e file Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). Free irs e file Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. Free irs e file 702. Free irs e file The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. Free irs e file While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. Free irs e file We may also use the information you give us when we match records by computer. Free irs e file Matching programs compare our records with those of other Federal, State, or local government agencies. Free irs e file Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. Free irs e file The law allows us to do this even if you do not agree to it. Free irs e file Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. Free irs e file If you want to learn more about this, contact any Social Security Office. Free irs e file The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. Free irs e file S. Free irs e file C. Free irs e file §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. Free irs e file You are not required to answer these questions unless we display a valid Office of Management and Budget control number. Free irs e file We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. Free irs e file Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. Free irs e file Or, the employee can submit it to the SSA office handling the claim. Free irs e file You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. Free irs e file If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. Free irs e file Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. Free irs e file Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. Free irs e file Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. Free irs e file It should not count for the social security earnings test. Free irs e file Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. Free irs e file Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. Free irs e file For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. Free irs e file Nonqualified and section 457 plans are reported differently than other special wage payments. Free irs e file See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. Free irs e file Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. Free irs e file However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. Free irs e file The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. Free irs e file No risk of forfeiture. Free irs e file   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Free irs e file Example. Free irs e file Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. Free irs e file The plan has no risk of forfeiture. Free irs e file In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. Free irs e file Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. Free irs e file   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Free irs e file The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. Free irs e file   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. Free irs e file If the employee continues working, future deferrals are social security and Medicare wages when they are earned. Free irs e file    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Free irs e file Risk of forfeiture lapses at retirement. Free irs e file   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. Free irs e file Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Free irs e file   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. Free irs e file    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Free irs e file Example—risk of forfeiture. Free irs e file At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. Free irs e file B's wages, including this year's deferred amount, are $80,000. Free irs e file Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. Free irs e file Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free irs e file Example. Free irs e file Employee D retired from the XYZ company and began receiving social security benefits. Free irs e file XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. Free irs e file In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. Free irs e file D made no deferrals to the nonqualified plan this year. Free irs e file Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. Free irs e file For more information, see Reporting Special Wage Payments , earlier. Free irs e file Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). Free irs e file Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. Free irs e file Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. Free irs e file See Form SSA-131 and its instructions, earlier. Free irs e file Example. Free irs e file Employee K retired this year from Company XYZ and began receiving social security benefits. Free irs e file During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. Free irs e file K also received $75,000 in payments from the company's nonqualified plan. Free irs e file Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. Free irs e file File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. Free irs e file If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. Free irs e file For more information, see Notice 2008-115, 2008-52 I. Free irs e file R. Free irs e file B. Free irs e file 1367, available at www. Free irs e file irs. Free irs e file gov/irb/2008-52_IRB/ar10. Free irs e file html. Free irs e file Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). Free irs e file Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. Free irs e file See Notice 2008-115. Free irs e file The following examples use small dollar amounts for illustrative purposes. Free irs e file However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). Free irs e file The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. Free irs e file Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. Free irs e file The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. Free irs e file For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. Free irs e file Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. Free irs e file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. Free irs e file The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. Free irs e file Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. Free irs e file Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). Free irs e file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Free irs e file The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. Free irs e file Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. Free irs e file Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). Free irs e file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Free irs e file The deferral of $20 was vested upon deferral. Free irs e file During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. Free irs e file Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. Free irs e file Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). Free irs e file For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. Free irs e file There was no vesting of prior-year deferrals under the plan. Free irs e file During the year, there were total distributions of $50 from the plan to the employee. Free irs e file Regular pay = $100; Distribution = $50. Free irs e file Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). Free irs e file   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. Free irs e file Instead, report on Form SSA-131 the total amount the employee earned during the year. Free irs e file * Submit the SSA-131 to the nearest SSA office or give it to the employee. Free irs e file   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. Free irs e file Do not consider prior-year deferrals that are vesting in the current year. Free irs e file If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. Free irs e file Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). Free irs e file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Free irs e file There was also an employer match of $10. Free irs e file The deferral and employer match were vested upon deferral. Free irs e file There was no vesting of prior-year deferrals under the plan. Free irs e file During the year, there were total distributions of $50 from the plan to the employee. Free irs e file Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. Free irs e file Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. Free irs e file File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). Free irs e file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Free irs e file The deferral was not vested upon deferral. Free irs e file There was no vesting of prior-year deferrals under the plan. Free irs e file During the year, there were total distributions of $50 from the plan to the employee. Free irs e file Regular pay = $200; Deferral, not vested = $20; Distribution = $50. Free irs e file Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). Free irs e file 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). Free irs e file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Free irs e file The deferral was vested upon deferral. Free irs e file There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. Free irs e file During the year, there were total distributions of $50 from the plan to the employee. Free irs e file Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. Free irs e file Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. Free irs e file File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). Free irs e file For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Free irs e file The deferral was not vested upon deferral. Free irs e file There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). Free irs e file During the year, there were total distributions of $50 from the plan to the employee. Free irs e file Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. Free irs e file Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. Free irs e file File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. Free irs e file Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. Free irs e file  The file format is ASCII. Free irs e file  Submit only one file at a time. Free irs e file   Table 3. Free irs e file Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. Free irs e file Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . Free irs e file 1) B. Free irs e file Employee Name: (Last) (First) (MI)   C. Free irs e file SSN: D. Free irs e file SWP:$ E. Free irs e file Type: Other: 2) B. Free irs e file Employee Name: (Last) (First) (MI)   C. Free irs e file SSN: D. Free irs e file SWP:$ E. Free irs e file Type: Other: 3) B. Free irs e file Employee Name: (Last) (First) (MI)   C. Free irs e file SSN: D. Free irs e file SWP:$ E. Free irs e file Type: Other: 4) B. Free irs e file Employee Name: (Last) (First) (MI)   C. Free irs e file SSN: D. Free irs e file SWP:$ E. Free irs e file Type: Other: 5) B. Free irs e file Employee Name: (Last) (First) (MI)   C. Free irs e file SSN: D. Free irs e file SWP:$ E. Free irs e file Type: Other:     INSTRUCTIONS:   Enter tax year and page number. Free irs e file   A. Free irs e file Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. Free irs e file   B. Free irs e file Employee's name. Free irs e file   C. Free irs e file Employee's social security number (SSN). Free irs e file   D. Free irs e file Total amount of special wage payments made to the employee. Free irs e file   E. Free irs e file Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. Free irs e file   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. Free irs e file (Get Form SSA-131. 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Center for Nutrition Policy and Promotion (CNPP)

The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers.

Contact the Agency or Department

Website: Center for Nutrition Policy and Promotion (CNPP) http://www.choosemyplate.gov/

Address: 3101 Park Center Dr., 10th Floor
Alexandria, VA 22302-1594

Phone Number: 703-305-7600

The Free Irs E File

Free irs e file Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Free irs e file Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. Free irs e file Aliens, nonresidents, Deposits. Free irs e file Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. Free irs e file Common-law employee, Employee status under common law. Free irs e file Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Free irs e file Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. Free irs e file Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. Free irs e file Electronic filing and payment, Reminders Employee, 2. Free irs e file Who Are Employees? Employer identification number (EIN), 1. Free irs e file Employer Identification Number (EIN) F Family employees, Deposits. Free irs e file Farm crew leaders, Farm Crew Leaders Farmworkers, 6. Free irs e file Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. Free irs e file Federal employees, Deposits. Free irs e file Fishing, Deposits. Free irs e file Form, Calendar, Lookback period for employers of nonfarm workers. Free irs e file 4070, 5. Free irs e file Tips 4070A, 5. Free irs e file Tips 8274, Deposits. Free irs e file 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. Free irs e file 943, Calendar 943-X, Adjustments to lookback period taxes. Free irs e file 944-X, Adjustments to lookback period taxes. Free irs e file Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. Free irs e file SS-4, 1. Free irs e file Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. Free irs e file SS-8, IRS help. Free irs e file W-2c, Employee's social security card. Free irs e file , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. Free irs e file Fringe benefits, Fringe Benefits, Deposits. Free irs e file FUTA tax, 11. Free irs e file Federal Unemployment (FUTA) Tax—U. Free irs e file S. Free irs e file Virgin Islands Employers Only G Government employees, nonfederal, Deposits. Free irs e file Group-term life insurance, Deposits. Free irs e file H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. Free irs e file Hospital interns, Deposits. Free irs e file Household employers, Household employers reporting social security and Medicare taxes. Free irs e file Household workers, Household employers reporting social security and Medicare taxes. Free irs e file , Deposits. Free irs e file How to deposit, How To Deposit I Insurance agents, Deposits. Free irs e file IRS help (employee v. Free irs e file subcontractor), IRS help. Free irs e file L Lookback period Farmworkers, Lookback period for employers of farmworkers. Free irs e file Nonfarm workers, Lookback period for employers of nonfarm workers. Free irs e file M Meals and lodging, Deposits. Free irs e file Ministers, Deposits. Free irs e file Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. Free irs e file N Newspaper delivery, Deposits. Free irs e file Noncash payments, Deposits. Free irs e file Nonprofit organizations, Deposits. Free irs e file P Partners, Deposits. Free irs e file Penalties, Deposit Penalties Pension plans, Deposits. Free irs e file Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. Free irs e file Retirement and pension plans, Deposits. Free irs e file S Salespersons, Deposits. Free irs e file Scholarships and fellowships, Deposits. Free irs e file Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. Free irs e file Sick pay, Sick pay. Free irs e file , Sick pay payments. Free irs e file , Deposits. Free irs e file Social security number (SSN), 3. Free irs e file Employee's Social Security Number (SSN) Statutory employee, Statutory employees. Free irs e file Statutory nonemployee, Statutory nonemployees. Free irs e file Students, Deposits. Free irs e file Suggestions for publication, Comments and suggestions. Free irs e file Supplemental unemployment compensation benefits, Deposits. Free irs e file T Tax help, How To Get Tax Help Tax Help, Tax help. Free irs e file Taxes paid by employer, Employee's portion of taxes paid by employer. Free irs e file Tips, 5. Free irs e file Tips, Deposits. Free irs e file Travel and business expenses, Travel and business expenses. Free irs e file Trust fund recovery penalty, Trust fund recovery penalty. Free irs e file W Wage and Tax Statement, 10. Free irs e file Wage and Tax Statements Prev  Up     Home   More Online Publications