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 Social Security Administration (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
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