If an employee has earnings from more than one state or locality, a separate Form W-2 will be issued for each. The format of the 2010 Form W-2 has not been modified from the 2009 version (see pages 6–7).
All box numbers will remain the same from 2009.
Direct all inquiries concerning payroll items, such as employee business expense, equipment maintenance, rent, T-COLA, money differences between earnings statement and W-2 (see Reconciliation Formula on Form W-2), leave buy backs, erroneous state or local tax deductions, TSP, FSA, etc., to the Accounting Help Desk at 866-974-2733.
Be ready to provide the following information:
1. Employee’s name.
2. Current mailing address.
3. Social Security number.
4. Name of office where employed (or previously employed if not a current Postal Service employee).
5. Year(s) involved.
6. Specific question.
OR
Submit questions regarding W-2’s in writing. The request must include:
1. Employee’s name.
2. Current mailing address.
3. Social Security number.
4. Name of office where employed (or where previously employed if not a current Postal Service employee).
5. Year(s) involved.
6. Specific question.
7. Employee’s signature.
The Imputed Income Life Insurance amount shown in Box 12 (letter code “C”) is the net result of the IRS computation for taxable insurance benefits less the amount an employee pays for optional insurance in the calendar year.
The IRS requires employers to report as income the cost of Group Term Life Insurance in excess of $50,000 that is paid by the employer. The formula is based on an employee’s age, salary, and life insurance coverage.
The following facts will clarify some of the common tax questions regarding TSP:
a. TSP contributions, including TSP catchup, will be reported in Box 12 (letter code “D”).
b. The employee’s gross earnings have been reduced by the amount of the employee’s TSP contributions shown in Box 12 when calculating the amount to be reported in Box 1 (Wages, tips, other compensation).
c. The employee’s gross earnings have been reduced by the amount of the employee’s TSP contributions shown in Box 12 when calculating the amount to be reported in Box 16 (State wages, tips, etc.) for all states, except New Jersey, Pennsylvania, and Puerto Rico.
d. New York City, New York; Kansas City and St. Louis, Missouri; Battle Creek, Detroit, Flint, Grand Rapids, Lansing, Pontiac, and Saginaw Michigan; Jefferson County, Alabama; and Madison County, Kentucky are the only localities that allow income deferral for TSP. The employee’s gross earnings have been reduced by the amount of the employee’s TSP contributions shown in Box 12 when calculating the amount to be reported in Box 18 (Local wages, tips, etc.) only if in these cities it is indicated in Box 20 (Locality name).
Equipment maintenance allowance (EMA), carrier drive-out, vehicle hire, and supervisor vehicle usage are all considered employee expenses. The nontaxable (not the total) EBE amount is reported in Box 12 (letter code “L”). If there is a taxable amount, it will be reported in Box 14 and will be included in Box 1 (Wages, tips, other compensation) as well as Box 16 (State Wages, tips, etc.) and Box 18 (Local Wages, tips, etc.).
The amount contributed to an employee’s FSA for dependent care will be included in Box 10 (Dependent care benefits). This amount has been deducted from gross wages when calculating the amount to report in Box 1 (Wages, tips, other compensation). The amount contributed to an employee’s FSA for health care is not separately stated in a box on the W-2. The FSA health care pre-tax amount has been deducted from gross wages when calculating the amount to report in Box 1 (Wages, tips, other compensation) and is reflected in the Reconciliation Formula. See your Pay Period (PP) 26-10 earnings statement for the 2010 total health care amount.
The amount contributed for HB premiums is considered pre-tax unless the employee declined the pre-tax benefit. The amount contributed to an employee’s HB premiums is no longer reported in a separate box on the W-2. The HB premium pre-tax amount has been deducted from gross wages when calculating the amount to report in Box 1 (Wages, tips, other compensation) and is reflected in the Reconciliation Formula. See your PP 26-10 earnings statement for the 2010 total HB premium amount.
HSA contributions are reported in Box 12 (letter code “W”). This amount has been deducted from gross wages when calculating the amount to report in Box 1 (Wages, tips, other compensation) and is reflected in the Reconciliation Formula. See your PP 26-10 earnings statement for the total 2010 HSA amount.
The amount contributed for FEDVIP is considered pre-tax. This amount has been deducted from gross wages when calculating the amount to report in Box 1 (Wages, tips, other compensation) and is reflected in the Reconciliation Formula. See your PP 26-10 earnings statement for the total 2010 FEDVIP amount.
The amount contributed for the Commuter Program is considered pre-tax for 2010 up to the IRS $230 monthly limit for public transportation and/or the IRS $230 monthly limit for parking. This amount has been deducted from gross wages when calculating the amount to report in Box 1 (Wages, tips, other compensation) and is reflected in the Reconciliation Formula. See your PP 26-10 earnings statement for the total 2010 Commuter Program amount. Any commuting expenses that are elected over the IRS limits will be considered post-tax.
The amount in Box 16 (State wages, tips, etc.) will equal Box 1, with the following exceptions:
n California and Wisconsin do not allow income deferral for Health Savings Accounts (HSAs).
n Mississippi does not allow income deferral for pre-tax commuter program public transportation and parking.
n New Jersey and Puerto Rico do not allow income deferral. Therefore, the employee TSP, FSA, FEDVIP, Commuter Program pre-tax contributions, HB pre-tax contributions, and HSAs are not deducted from their State Gross.
n Pennsylvania is the only state that does not require Imputed Income Life Insurance to be added into the State Wages. Also, Pennsylvania does not allow income deferral for TSP, FSA Dependant Care, and Commuter Program pre-tax contributions.
n Hawaii includes Territorial COLA (T-COLA) in Box 16.
Form W-2s are issued to former employees who receive payments from the Postal Service under the APP. Direct questions regarding these Form W-2s to:
Payroll Benefits Branch
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9621
Relocation payments are included in Box 1 (Wages, tips, other compensation). Relocation gross is reduced by the excludable reportable amount reported in Box 12 (letter code “P”). This taxable portion of relocation has been added to gross wages when calculating the amount to report in Box 1 and is reflected in the Reconciliation Formula. See the statements issued to you by CARTUS, the relocation service for the Postal Service, if you need additional information.
Military Differential Payments will be reported in Box 14 and will be included in Box 1 (Wages, tips, other compensation) as well as Box 16 (State Wages, tips, etc.) and Box 18 (Local Wages, tips, etc.). Differential payments made to an individual while on active duty for more than 30 days are not subject to Social Security and Medicare taxes. Differential payments made to an individual while on active duty for 30 days or less are subject to Social Security and Medicare taxes.
Employees may use PostalEASE “W-2 Re-print” for information viewing and/or printing. You may request any of the prior 7 years including the current year to be reprinted on an official document and mailed.
The Form W-2 re-print process is performed weekly, but the 2010 Form W-2 will not be available for reprint until early February 2011. During the months of March and April the Form W-2 re-print process is scheduled to execute daily.
To obtain duplicate forms, employees may also call the Accounting Help Desk (866-974-2733).
All requests must include:
1. Employee’s name.
2. Current mailing address.
3. Social Security number.
4. Name of office where employed (or where previously employed if not a current Postal Service employee).
5. Year(s) requested.
* If unsuccessful requesting duplicate W-2s from the Accounting Help Desk or Employee Self Service, you can also request duplicates in writing from: Financial Reporting Section (W-2s), Eagan Accounting Services, 2825 Lone Oak Parkway, Eagan, MN 55121-9617. Requests must include the employee’s signature.
Form W-2c is used by the Postal Service to correct a previously filed Form W-2. The Form W-2c will only report the corrections and should be used in conjunction with the original Form W-2 issued when filing taxes and/or other related information.
All requests for a corrected W-2C must be submitted in writing. The request must include:
1. Employee’s name.
2. Current mailing address.
3. Social Security number.
4. Name of office where employed (or where previously employed if not a current Postal Service employee).
5. Year(s) requested.
6. Reason for request.
7. Employee’s signature.
All requests for a duplicate W-2c must be submitted in writing. The request must include:
1. Employee’s name.
2. Current mailing address.
3. Social Security number.
4. Name of office where employed (or where previously employed if not a current Postal Service employee).
5. Year(s) request.
6. Employee’s signature.
Depending on your specific circumstances, up to three different IRS Form 1099s may be issued to you. They are:
n IRS Form 1099MISC, Statement for Recipients of Miscellaneous Income.
n IRS Form 1099R, Distributions from Pensions, Annuities, Retirement, or Profit Sharing Plans, IRAs, Insurance Contracts, etc.
n IRS Form 1099INT, Interest Income.
This form originates from the Accounting Services Center (ASC). Determine the nature of the payments and contact the appropriate Accounting Services office.
Requests for duplicate copies and questions regarding…
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Should be directed to…
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Payments to the beneficiaries of deceased employees of the unpaid compensation due at the time of death. Please provide name, SSN, and date of death of the deceased.
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Financial Processing Section
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9616
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Lump sum payments with no deductions as the result of settlements. Please provide name, SSN, date of settlement, type of settlement, amount of settlement, period involved, and the date it was sent to the ASC for payment.
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Financial Processing Section
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9616
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Contract Cleaners
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Contract Cleaners Unit
San Mateo Accounting Services
2700 Campus Drive
San Mateo, CA 94497-9426
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All Others
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San Mateo Accounting Services
Attn: 1099 Research Team
2700 Campus Drive
San Mateo, CA 94497-9422
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This year, both the Office of Personnel Management (OPM) and the Eagan Accounting Services are sending out 1099Rs. The Eagan Accounting Services office issues a 1099R for annuity protection checks, and OPM issues a 1099R for monthly annuity checks. The originating agency should be listed on the Form 1099R. Try to determine which agency made the payments before making an inquiry.
This form is used to report interest payments that were the result of employment-related back-pay awards.
— Payroll,
Controller, 1-13-11
