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Back Pay
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Publication 957 Reporting Back Pay and Special Wage Payments to the Social Security Administration PDF version of Publication Topic Screen for this Publication
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Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15) - 5. Wages and Other Compensation
Publication 957 - Reporting Back Pay and Special Wage Payments to the Social Security Administration - Reporting Back Pay and Special Wage Payments to the Social Security Administration