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Frequently Asked Question
UPDATES! What do I need to know about NQDC reporting for the 2025 tax-return season?

This FAQ gives a quick take on what you need to be aware of when your tax return involves nonqualified deferred compensation…

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More FAQs
What is the tax treatment and withholding for nonqualified defined benefit plans, such as SERPs?
How is the income distributed to me reported on my tax return?
What withholding rate applies to the distributions under my nonqualified plan? How are the taxes collected?
If I am an outside director or consultant, is the income at deferral and distribution reported on a 1099-MISC?
What appears on my W-2 for the year of income distribution?
What appears on my W-2 if my plan has violated Section 409A?
What appears on my W-2 for the year of income deferral?
Do I have to pay federal unemployment tax (FUTA) on my NQDC distributions?
Can my company use part of the amount I deferred to pay the FICA (Social Security and Medicare) taxes?
When and how are Social Security and Medicare taxes (FICA) paid when I defer my income?

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