2000 Tax Help Archives  

Publication 957 2000 Tax Year

Introduction

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency under a statute (a law) to enforce a worker's protection law. The SSA also has rules for reporting special wage payments made to employees after they retire. These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. These rules are for social security coverage and benefit purposes only. This publication -- written primarily for employers -- discusses what are back pay under a statute and special wage payments. It also explains how to report these payments to the SSA.

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