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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Division
PO Box 1789
Charleston, WV 25326-1789

Phone Number: 304-558-8986

Toll-free: 1-800-368-8808 (WV)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Division of Banking

Website: Division of Banking

Address: Division of Banking
900 Pennsylvania Ave.
Suite 306
Charleston, WV 25302

Phone Number: 304-558-2294

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Offices of the Insurance Commissioner

Website: Offices of the Insurance Commissioner

Address: Offices of the Insurance Commissioner
PO Box 50540
Charleston, WV 25305-0540

Phone Number: 304-558-3386

Toll-free: 1-888-879-9842 (WV)

TTY: 1-800-435-7381

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

State Auditors Office

Website: State Auditors Office

Address: State Auditors Office
Securities Commission
1900 Kanawha Blvd., E
Building 1, Room W-100
Charleston, WV 25305

Phone Number: 304-558-2251

Toll-free: 1-888-509-6567

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Consumer Advocate Division

Website: Consumer Advocate Division

Address: Consumer Advocate Division
723 Kanawha Blvd., E
Union Building, Suite 700
Charleston, WV 25301

Phone Number: 304-558-0526

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Customer Assistance
PO Box 812
201 Brooks St.
Charleston, WV 25323

Toll-free: 1-800-642-8544

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The Deadline For Filing Taxes

Deadline for filing taxes Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Deadline for filing taxes , Additional Medicare Tax withholding adjustments. Deadline for filing taxes Adjustments, 13. Deadline for filing taxes Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Deadline for filing taxes , Withholding of social security and Medicare taxes on nonresident aliens. Deadline for filing taxes Allocated tips, Allocated tips. Deadline for filing taxes Archer MSAs, Health Savings Accounts and medical savings accounts. Deadline for filing taxes Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Deadline for filing taxes C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Deadline for filing taxes Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Deadline for filing taxes Correcting employment taxes, Correcting employment taxes. Deadline for filing taxes Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Deadline for filing taxes Depositing Taxes Differential wage payments, Differential wage payments. Deadline for filing taxes E E-file, Electronic filing by reporting agents. Deadline for filing taxes Election worker, State and local government employers. Deadline for filing taxes Electronic, Electronic deposit requirement. Deadline for filing taxes Electronic deposit requirement, Electronic deposit requirement. Deadline for filing taxes Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Deadline for filing taxes Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Deadline for filing taxes Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Deadline for filing taxes Employer identification number (EIN), 1. Deadline for filing taxes Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Deadline for filing taxes Family Employees Final return, Final return. Deadline for filing taxes Form 944, 12. Deadline for filing taxes Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Deadline for filing taxes FUTA tax, 14. Deadline for filing taxes Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Deadline for filing taxes H Health insurance plans, Health insurance plans. Deadline for filing taxes Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Deadline for filing taxes Hiring new employees, Hiring New Employees Household employees, Exceptions. Deadline for filing taxes I Income tax withholding, Income Tax Withholding, 16. Deadline for filing taxes How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Deadline for filing taxes L Long-term care insurance, Health insurance plans. Deadline for filing taxes Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Deadline for filing taxes Medical care, Medical care reimbursements. Deadline for filing taxes Medical savings accounts, Health Savings Accounts and medical savings accounts. Deadline for filing taxes Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Deadline for filing taxes Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Deadline for filing taxes N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Deadline for filing taxes Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Deadline for filing taxes Payroll Period Penalties, Deposit Penalties, Penalties. Deadline for filing taxes Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Deadline for filing taxes Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Deadline for filing taxes , Nonaccountable plan. Deadline for filing taxes , Per diem or other fixed allowance. Deadline for filing taxes Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Deadline for filing taxes Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Deadline for filing taxes Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Deadline for filing taxes Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Deadline for filing taxes Statutory employees, Employee status under common law. Deadline for filing taxes Statutory nonemployees, Statutory employees. Deadline for filing taxes Successor employer, Successor employer. Deadline for filing taxes , Successor employer. Deadline for filing taxes Supplemental wages, 7. Deadline for filing taxes Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Deadline for filing taxes Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Deadline for filing taxes Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Deadline for filing taxes Tips, 6. Deadline for filing taxes Tips, Tips treated as supplemental wages. Deadline for filing taxes Trust fund recovery penalty, Trust fund recovery penalty. Deadline for filing taxes TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Deadline for filing taxes Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Deadline for filing taxes W Wage repayments, Wage Repayments Wages defined, 5. Deadline for filing taxes Wages and Other Compensation Wages not paid in money, Wages not paid in money. Deadline for filing taxes Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Deadline for filing taxes Exemption, Exemption from federal income tax withholding. Deadline for filing taxes Fringe benefits, Withholding on fringe benefits. Deadline for filing taxes Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Deadline for filing taxes Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Deadline for filing taxes Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Deadline for filing taxes How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Deadline for filing taxes Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications