Table of Contents

• Publication 957 - Introductory Material
  • Future Developments
  • 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
  • Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans
    • Special rule for box 11 of Form W-2 (distributions and deferral in the same year).
• Index