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Publication 957 (01/2009), Reporting Back Pay and Special Wage Payments to the Social Security Administration
Revised: January 2009
Table of Contents
Publication 957 - Introductory Material
Introduction
Publication 957 - Main Content
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
Index
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