Your company files Form SSA-131 with the Social Security Administration (SSA) to report the total amount you earned during a tax year in which you had both distributions from your NQDC plan and deferrals into it. Form SSA-131 is filed only if you are 62 or older by the end of the tax year of reporting. The SSA uses the form to verify that it has properly applied the Social Security earnings test (if you are getting benefits). For additional details, see a related FAQ.