Wage and Tax Statement, Form W-2, §1404 , §§1408 -1409 , §1411 , §1726
Wages:
actual or constructive payments, §1302
advance payments, §1309 , §1320
agricultural, §214 , §§901 -902
annual report of earnings, §1814
annuity or bond purchase plans, §1316
back pay, §1323
bonuses and dividends, §1322
cafeteria plan, §1341
cash-pay test, §902 , §1303
commissions, §§1309 -1310
constructively paid, defined, §1302
counted as earnings, §1811
credits for military service, §§953 -960
defined, §212 , §1300
dependent care assistance payments, §1339
disability payments of former employees, §1335
disabled beneficiary, §1335
dismissal pay, §1324
domestic service, §§915 -919
earnings test, inclusions, §1811
earnings test, exclusions, §1812
employee tax deductions, §1406
employee's estate after death, §1334
employer cost (premiums) of group-term life insurance, §1337
employer records, not available, §1727
employer records required, §1412
employer-employee conflict, §1422
evidence, §1421 , §§1726 -1736
exclusions, employee awards, §1330
farm rental income, §1221
Federal Thrift Savings Plan, §1315
fringe benefits, §1342
group term life insurance, §1337
homeworkers, §830
idle time pay, §1326
included-excluded rule, §§968 -969
included in applying the earnings test, §1813
insurance or annuities, §1311
Japanese internees during WWII, §1336
life insurance renewal commissions, §1310
loans, §1321
maximum creditable in 1-year, §1301
maximum, taxable in year, §212 , §1301
meals and lodging, §1343
military service, §§952 -960 , §§1305 -1307
minimum pay test, §1304
moving expenses, §1333
multiple employers, §1407
nonprofit organizations, §1304
nonqualified deferred compensation plan, §1318
occupancy of space payments, §1219
paid after worker's death to survivor or estate, §1334
paid before January 1, 1987, §1019
payments from IRA's and Keogh Plans, §1338
payments not intended as wages, §1344
payments other than from employment, §1344
payments received from insurance plans, pensions,
etc., §§1311 -1319
pension and retirement payments, §1317
personal records, as evidence, §1733
prizes and awards, §1330
profit-sharing plan, §1313
quarters of coverage, §212
railroad compensation, §1308
retired beneficiary, §1826
sales commissions, §§1309 -1310
self-employment, §1414 , §1810
sick pay, §1312
Social Security purposes, §1300
statute of limitations, State liability, §1019
strike benefits, §1325
supplemental retirement plan payments, §1319
tax exempt annuity plan, §1316
tax exempt trust fund, §1314
tax forms for reporting, §1409
tax payments, §1331 , §1405
tax-sheltered annuity plan, payments, §1340
tips, §1329 , §1408
traveling expenses, §1332
trust funds, §1314
type of income counted for earnings test purposes, §1811
types, §1300
unsigned employer wage statements, §1728
vacation pay, §1327
veteran's training pay, §1328
Waiting period, disabled worker's benefits, §502
Waiver Certificate to Elect Social Security Coverage
for Use by Ministers, Certain Members of Religious Orders, and Christian
Science Practitioners, Form 2031, §1130
Waiver of overpayment recovery:
against equity and good conscience, §1919
defeat purpose of program, §1918
estate of deceased person, §1921
person at fault, §1917
relief from repayment, §1914
without fault, §§1915 -1916
Warehouse and storage garage rentals, §1219
Warrants:
Waterways, ditches, etc., maintenance, agricultural
labor, §912
Widow(er)'s entitled to mother's or father's insurance
benefits, §§415 -420
Widow(er)'s insurance benefits:
adjustment of reduction factor at ages
62 and FRA, §728
amount, §407
application, §405
application not required, §405
benefit rate, §407
certificate of election, §405
defined, §402
entitlement requirements, §401
entitlement to parents benefits, §415
listing of insured status requirements, §211
lump-sum death payment application, §430 , §433
mother's or father's, §§415 -420
nonpayment situations, §408
reduced, §§723 -729
remarriage, effect, §406
surviving divorced spouse, §403
terminating events, §409 , §420
Windfall eliminated, §718
Windfall offset, SSI, §2185
Withdrawal of application, §§1515 -1516
Within the U.S. defined, §961
Without fault, overpayment, §§1915 -1916
Work activity defined, §603
Work activity, disability evaluation, §§617 -619
Work activity report by beneficiary, §522 , §1822
Work availability factor, substantial gainful activity
determination, §507 , §§610 -611
Work excluded from mandatory full Social Security
coverage, §1002
Work excluded from mandatory hospital insurance
only coverage, §1002
Workers' compensation:
disability insurance benefits, effect, §§503 -504 , §1835
events to report, §522
lump-sum settlement, §504
reduction in disabled worker's benefits, §504
Work incentives, SSI, §2173
Work not in course of employer's trade or business,
coverage, §§914 -925
Work outside U.S., §§961 -966 , §1823
Work-study programs, students, §946
Writers, trade or business, §1113
Written decision on reconsideration determination
and notice, §2012
Written request for an extension of time for filing
an annual report of earnings, §1816
Written statement by beneficiary, acceptable if
enough information is given, annual report of earnings, §1818
Written statement in lieu of application for benefits, §1509
Written statements of earnings, §1411