IRS considers back pay under a statute as wages for the year the backpay is awarded
(1992). While SSA considers such back pay as wages paid in the periods in which they
should have been paid (June 1987 through November 1989). To meet the needs of both
IRS and SSA the back pay is posted to the year in which paid and then adjusted to
delete the back pay portion from the regular yearly earnings and then allocated on
a monthly basis for the period involved.