A government form used to report nonqualified deferred compensation and Section 457 plan deferrals and payments that could not be reported in Box 11 of Form W-2. For example, Form SSA-131 is used if deferrals to and payments from nonqualified plans occurred during the tax year. This can happen in certain situations with grants of restricted stock units that have a deferral feature or accelerate vesting upon retirement eligibility, as explained in an FAQ elsewhere on this website.