Publication 957
Reporting Back Pay and Special Wage Payments to the Social Security Administration
(Revised: 9/1997)

Table of Contents

Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration

• What Is Back Pay?
  • Back Pay Under a Statute
  • Nonstatutory Back Pay
  • Reporting Back Pay
  • Questions
  • Format for Report to the SSA
• Special Wage Payments
  • Reporting Special Wage Payments
    • Reporting Stock Options as Special Wage Payments
  • Nonqualified Deferred Compensation and Section 457 Plans
    • Reporting Amounts Deferred to Nonqualified and Section 457 Plans
    • Reporting Payments From Nonqualified and Section 457 Plans
    • Reporting Payments and Deferrals In the Same Year