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IRS.gov Website
Publication 957
Reporting Back Pay and Special Wage Payments to the Social Security Administration
(Rev 05/2010)
Introduction, Useful Items and Important Changes

1. What is Back Pay?

Reporting Back Pay
Back Pay Under a Statute
Nonstatutory Back Pay
Format for Report to the SSA
Questions

2. Special Wage Payments

Reporting Special Wage Payments
Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments
Nonqualified Deferred Compensation and Section 457 Plans