Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration
This publication, written primarily for employers, discusses back pay under a statute and special wage payments. It also explains how to report these payments to the SSA.
Other Items You May Find Useful:
Form W-2, Wage and Tax Statement
Form W-2c, Corrected Wage and Tax Statements
Comment on Publication 957
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
Caution: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).