2014 Tax Information: Form W-2 Wage and Tax Statement; Form 1099

General Form W-2 Information

If an employee has earnings from more than one state or locality, a separate Form W-2 will be issued for each.

Form W-2, Wage and Tax Statement, for 2014 will be mailed to all employees except those employees who, through the PostalEASE “W-2” module, elected not to receive mailed copies of Forms W-2 in lieu of official, electronic Forms W-2. The PostalEASE “W-2” module makes online viewing and/or printing of Forms W-2 for any of the last seven years available to all employees.

The format of the 2014 Form W-2 remains unchanged from the 2013 version. However, with the discontinuation of Advanced Earned Income Credit (AEIC) Payments in 2011, Box 9 is shaded and no longer serves to identify monies of any type.

An employee may be able to take the Earned income credit (EIC) for 2014, if he or she meets qualifying requirements. Details are printed in the “Notice to Employee” section of the Form W-2. (An employee may also qualify for a state EIC credit. Employees should visit applicable state taxing authority websites to determine eligibility.)

The Patient Protection and Affordable Care Act created the “Additional Medicare Tax” effective January 1, 2013. All wages and other compensation that are subject to regular Medicare tax in excess of $200,000 are subject to an additional Medicare tax of 0.9%. All Medicare tax withheld is reported in Box 6 of the Form W-2.

Inquiries

Direct all inquiries concerning payroll items, such as employee business expense, equipment maintenance, rent, territorial cost-of-living allowance (TCOLA), money differences between earnings statement and Form 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.

Provide the following information:

n Employee name.

n Current mailing address.

n Social Security number and/or Employee ID.

n Year(s) involved.

n Specific question.

Or

Submit questions regarding Forms W-2 in writing to the following addresses.

 

Form W-2 inquiries concerning payroll items

Provide employee name, current mailing address, Social Security number and/or Employee ID, year(s) involved, specific question, and employee signature.

If the first three digits of your Social Security number are…

Send a written request to….

000999 (Rural Employees)

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9635

000153

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9631

154276

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9633

277424

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9634

425537

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9636

538999

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9661

 

Form W-2 inquiries relating to Postal Service payments made under the Annuity Protection Program (APP)

Send a written request to….

Provide employee name, current mailing address, Social Security number and/or Employee ID, year(s) involved, specific question, and employee signature.

Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9621

General Questions

What’s New

n GEO Pay — USPS entered into a memorandum of understanding (MOU) with the National Rural Letter Carriers Association (NRLCA) to pay additional basic salary and incentive payments to recruit and retain rural carriers for specific finance numbers in the Bakken region of North Dakota. This additional pay (GEO Pay) is paid only to employees of specified duty station finance numbers and relevant RSC/step/level. GEO Pay is used in the calculation of basic pay and benefits associated with basic pay (e.g. FLSA/Postal Overtime, FEGLI, TSP, and retirement).

n USPS Non-Career Employee (NCE) Health Benefit (HB) — Per the Patient Protection and Affordable Care Act (PPACA), employers must offer medical coverage to employees who have 30 or more paid hours per week. Due to the Federal Government postponement of the employer mandate of the PPACA, full USPS implementation of medical coverage to non-career employees with 30 or more paid hours per week will not be effective until the 2015 benefit year. However, due to contract language with the NALC and NPMHU, USPS offered 2014 USPS NCE Health Benefit coverage to Mail Handler Assistants and City Carrier Assistants.

Source of Reported Wages

The Wages and Other Compensation amount reported in Box 1 of Form W-2 is derived from year-to-date (YTD) totals reflected on the employee’s Pay Period 26-2014 (or last year in pay status 2014) Earnings Statement, plus several other totals from the Form W-2. The employee’s Earnings Statement (YTD) amounts and the Reconciliation Formula calculation specific to the employee are printed on the employee’s Form W-2 (top left section of the page). In addition, employees can access this information via PostalEASE (W-2 module).

Flexible Spending Accounts (FSA): Dependent Care (DC) and Health Care (HC)

n Employee contributions to an FSA for dependent care are reported in Box 10 (Dependent Care Benefits). Per the Reconciliation Formula, FSA contributions are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation).

n Employee contributions to an FSA for health care are not reported separately in any box on the Form W-2. Per the Reconciliation Formula, FSA contributions are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26 earnings statement year-to-date amount to determine your total Health Care FSA contributions made in 2014.

Thrift Savings Plan (TSP)

n Employee TSP traditional contributions including TSP Catch-up are reported in Box 12 (letter code “D”).

n Per the Reconciliation Formula, traditional TSP contributions (Box 12, letter code “D”) are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation).

n TSP Roth contributions including TSP Catch-Up are reported in Box 12 (letter code “AA”). TSP Roth contributions do not reduce gross pay; they are included in Box 1 (Wages, tips, other compensation). Roth contributions (letter code “AA”) are reported for your information only.

Health Benefits (HB)

n HB premiums are considered pretax unless the employee declined the pretax benefit. Payroll deductions for pretax HB premium payments are no longer reported separately in any box on the Form W-2. Per the Reconciliation Formula, payroll deductions for pretax HB premiums are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26 earnings statement year-to-date amount to determine your total pretax HB premium payments made in 2014.

n The Cost of Employer-Sponsored Health Coverage (employer costs plus employee pretax and post-tax costs) is reported in Box 12 (letter code “DD”). Reporting is required by the Affordable Care Act but is reported for informational purposes only.

Health Savings Accounts (HSA)

Employee HSA contributions are reported in Box 12 (letter code “W”). Per the Reconciliation Formula, employee HSA contributions (Box 12) are subtracted from gross pay and are not included Box 1 (Wages, tips, other compensation). See your Pay Period 26 earnings statement year-to-date amount to determine your total employee HSA contributions made in 2014.

Federal Employees Dental and Vision Insurance Program (FEDVIP)

FEDVIP premiums are considered pretax. Per the Reconciliation Formula, payroll deductions for pretax FEDVIP premiums are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26 earnings statement year-to-date amount to determine your total pretax FEDVIP premium payments made in 2014.

USPS NCE HB

n USPS NCE HB premiums are considered post-tax, unless the employee opts for pretax deductions. Post-tax premiums are included in Box 1 (Wages, tips, other compensation).

n For those employees who elected pretax premiums, these pretax premium payments are not reported separately in any box on the Form W-2. Per the Reconciliation Formula, payroll deductions for pretax USPS NCE HB premiums are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26 earnings statement year-to-date amount to determine your total pretax USPS NCE HB premium payments made in 2014.

n The Cost of Employer-Sponsored Health Coverage (employer costs plus employee pretax and post-tax costs) is reported in Box 12 (letter code “DD”). Reporting is required by the Affordable Care Act but is reported for informational purposes only.

Commuter Program

Employee contributions for the Commuter Program are considered pretax for 2014 up to the IRS $130 monthly limit (annually $1,610) for public transportation and/or the IRS $250 monthly limit (annually $3,050) for parking. Per the Reconciliation Formula, employee pretax commuter contributions are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26 earnings statement year-to-date amount to determine your total Commuter Program contributions made in 2014. Any commuting contributions elected over the IRS limits are considered post-tax. Post-tax contributions do not reduce gross pay; they are included in Box 1 (Wages, tips, other compensation).

Relocation Payments

Qualified relocation (excludable) reimbursements paid directly to an employee are reported in Box 12 (letter code “P”). Per the Reconciliation Formula, Relocation Gross is added to gross pay while Relocation Excludable (Box 12) is subtracted from gross pay. The net difference between Relocation Gross and Relocation Excludable is included in Box 1 (Wages, tips, other compensation). See the statements issued to you by the Postal Service’s Relocation Management Firm (Cartus and/or Brookfield), if you need additional information.

Employee Business Expense (EBE)

Equipment maintenance allowance (EMA), carrier drive-out, vehicle hire, and supervisor vehicle usage are considered employee expenses paid by the U.S. Postal Service. The nontaxable (not the total) EBE amount is reported in Box 12 (letter code “L”). If there is a taxable amount, it is reported in Box 14 (Other). Per the Reconciliation Formula, taxable vehicle (Box 14) is added to gross pay and is included in Box 1 (Wages, tips, other compensation).

Imputed Life Insurance

n Imputed Income Life Insurance is reported in Box 12 (letter code “C”). The IRS requires employers to report as income the employer cost of Group Term Life Insurance in excess of $50,000.

n Per the Reconciliation Formula, Imputed Income Life Insurance (Box 12) is added to gross pay and is included in Box 1 (Wages, tips, other compensation).

Locality Pay, LEAP, AUO

Per the Reconciliation Formula, Locality Pay, LEAP (Law Enforcement Availability Pay), and AUO (Administratively Uncontrollable Overtime) are added to gross pay and are included in Box 1 (Wages, tips, other compensation).

GEO Pay

Per the Reconciliation Formula, GEO Pay is added to gross pay and is included in Box 1 (Wages, tips, other compensation).

Nonqualified Deferred Compensation

n Nonqualified Deferred Compensation is reported in Box 12 (letter code “Y”).

n Additionally, distributed Nonqualified Deferred Compensation is reported in Box 11 (Nonqualified plans). Per the Reconciliation Formula, Nonqualified Deferred Compensation (Box 11) is included in Box 1 (Wages, tips, other compensation).

Military Differential Payments

Military Differential Payments are reported in Box 14 (Other) and are included in Box 1 (Wages, tips, other compensation). 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.

State/Territory Taxable Wages

The amount in Box 16 (State wages, tips, etc) will equal Box 1 (Wages, tips, other compensation) with the following exceptions:

n Hawaii includes territorial cost-of-living allowance (TCOLA) in Box 16 (State wages, tips, etc.).

n California does not allow income deferral for Health Savings Accounts (HSAs).

n Mississippi does not allow income deferral for commuter program public transportation and parking.

n New Jersey allows no income deferral. Therefore, there is no income deferral for TSP, FSA DC, FSA HC, HB, HSA, FEDVIP, and Commuter Program (Public Transportation and Parking).

n Pennsylvania does not allow income deferral for TSP, FSA Dependant Care, and Commuter Program (Public Transportation and Parking). But, on the other hand, Pennsylvania does not require the addition of Imputed Income Life Insurance to state gross pay.

n Puerto Rico does not allow income deferral for employee FSA DC, FSA HC, HB, HSA, FEDVIP, and Commuter Program (Public Transportation and Parking) contributions.

Local Taxable Wages

The following statements do not take into account taxable wage limits that exist for certain localities. For those localities, amounts in Box 18 (Local wages, tips, etc.) will not exceed local taxable wage limits.

The amount in Box 18 (Local wages, tips, etc) will equal gross pay with the following exceptions:

n New York City, NY; St. Louis, MO; and MI Locals (Battle Creek, Detroit, Flint, Grand Rapids, Lansing, Pontiac, and Saginaw): Local taxable wages are the same as the federal taxable wages reported in Box 1 (Wages, tips, other compensation).

n Kansas City, MO, and Madison County, KY: Local taxable wages equals federal taxable wages plus HSA.

n OH Locals (Akron, Brecksville, Brook Park, Canton, Cincinnati, Cleveland, Columbus, Dayton, Fairview Park, Heath, Kettering, Mansfield, Newark, Oberlin, Sharonville, Springfield, Toledo, Whitehall, and Youngstown): Local taxable wages equals federal taxable wages plus TSP and minus Life Insurance Imputed Income.

n With the exception of Philadelphia and Pittsburgh, PA Locals (Bethlehem, Erie, Greene, Hanover, Harrisburg, Horsham, Lancaster, Middletown, Reading, Scranton, Sunbury/Gregg, Tinicum, Warminster, Wilkes-Barre, and York) are the same as the PA taxable wages reported in Box 16 (State wages, tips, etc).

Obtaining Duplicate Forms W-2 for Tax Years 2008 to the Present

PostalEASE

Employees may use the PostalEASE “W-2” module to view and/or print official, electronic copies of their Forms W-2 for any of the last seven years, including the most recent W-2 year.

Except for an approximate six-week period (mid-December through late January), an employee may also exercise the option to have mailed to his or her home address reprinted copies of any of the seven most recent Tax Year Form(s) W-2.

In late January or early February, Tax Year 2014 will be loaded to the PostalEASE W-2 module. At the same time, Tax Year 2007 will be removed from the W-2 module.

Written Request

 

If you are unable to obtain duplicate Form(s) W-2 via PostalEASE for Tax Years 2008 to Present

Send a written request to….

Provide employee name, current mailing address, Social Security number and/or Employee ID, year(s) requested, and employee signature.

Financial Reporting Section (W-2)
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9617

 

If you are a contractor and ADP produced your Form(s) W-2

Send a written request to….

Provide employee name, current mailing address, Social Security number, year(s) requested, and employee signature.

Corporate Accounting
475 L’Enfant Plaza SW, Room 8831
Washington, DC 20260-5242

Obtaining Duplicate Forms W-2 for Tax Years 2007 and Older

Eagan Accounting Services does not retain W-2 records older than seven years.

 

To request duplicate Forms W-2 older than seven years

Send a written request to….

Provide employee name, current mailing address, Social Security number, date of birth, requested tax years, name and location of employing Federal agency, beginning and ending dates of Federal service and signature (signed in cursive and dated within the last year).

National Personnel Records Center, Annex
1411 Boulder Boulevard
Valmeyer, IL 62295-2603
Fax: 618-935-3014

Form W-2c, Corrected Wage and Tax Statement

General Form W-2c Information

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.

If you disagree with the Form W-2 tax information provided and you want the tax statement to be reviewed and corrected if wrong, you must submit your request in writing.

 

To request a Form W-2 review (and correcting Form W-2c)

Provide employee name, current mailing address, Social Security number and/or Employee ID, year(s) requested, reason for request, and employee signature. Send request as follows:

If the first three digits of your Social Security number are…

Send a written request to….

000999 (Rural Employees)

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9635

000153

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9631

154276

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9633

277424

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9634

425537

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9636

538999

Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9661

 

 

To request a Form W-2 review (and correcting Form W-2c) for Relocation or Postal Service payments made under the Annuity Protection Program (APP)

Send a written request to….

Relocation

Provide employee name, current mailing address, Social Security number and/or Employee ID, year(s) requested, reason for request, and employee signature.

Corporate Accounting
Relocation Unit
475 L’Enfant Plaza SW, Room 8831
Washington, DC 20260-5240

Annuity Protection Program

Provide employee name, current mailing address, Social Security number and/or Employee ID, year(s) requested, reason for request, and employee signature.

Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9621

Requesting a Duplicate Form W-2c

All requests for duplicate Forms W-2c must be submitted in writing.

 

To request duplicate Forms W-2c (2008 to the present)…

Send a written request to…

Provide employee name, current mailing address, Social Security number and/or Employee ID, year(s) requested, and employee signature.

Financial Reporting Section
(W-2c)
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9617

IRS Form 1099

Depending on your specific circumstances, up to three different IRS Forms 1099 may be issued to you. They are the following:

n IRS Form 1099-MISC, Statement for Recipient of Miscellaneous Income.

n IRS Form 1099-R, Statement for Recipient of Distributions from Pensions, Annuities, Retirement, or Profit Sharing Plans, IRAs, Insurance Contracts, etc.

n IRS Form 1099-INT, Statement for Recipient of Interest Income.

Form 1099-MISC and Form 1099-INT

These forms originate from Accounting Services. View the Payer’s name and address in the upper left hand corner of the Form 1099. Note: Payer Name and address shows St. Louis, MO for payments made by both San Mateo and St. Louis. Determine the nature of the payments and contact the appropriate Accounting Services group.

Payer’s Name: Eagan, MN (Upper Left Hand Corner of Form 1099)

 

Requests for duplicate copies and questions regarding…

Should be directed to…

Payments to the beneficiaries of deceased employees pertaining to unpaid compensation due the employee

Send a written request. Provide deceased employee’s name, Social Security number and/or Employee ID, and date of payment, if known.

Financial Processing Section
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9616

Lump sum payments with no deductions as the result of settlements

Send a written request. Provide name, Social Security number and/or Employee ID, amount of settlement, and date of payment, if known.

Financial Processing Section
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9616

Interest payments (postal employment-related back-pay)

Send a written request. Provide name, Social Security number and/or Employee ID, and date of payment, if known.

Financial Processing Section
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9616

Payer’s Name: St. Louis, MO (Upper Left Corner of Form 1099)

 

Requests for duplicate copies and questions regarding…

Should be directed to…

Contract Postal Unit or Government Services Agency (GSA)

Send a written request. Provide name, current address, TIN (Taxpayer Identification Number) or Social Security number, tax year of Form 1099, amount of Form 1099, and problem.

Accounts Payable Branch
PO Box 80105
St. Louis, MO 63180-0105

Uniform Allowance

Send a written request. Provide name, current address, TIN (Taxpayer Identification Number) or Social Security number, tax year of Form 1099, amount of Form 1099, and problem.

Accounts Payable Branch
Uniform Allowance
PO Box 80106
St. Louis, MO 63180-0106

Highway Contractor or Rail Contractor

Send a written request. Provide name, current address, TIN (Taxpayer Identification Number) or Social Security number, tax year of Form 1099, amount of Form 1099, 5-digit HCR number, and problem.

Accounts Payable Branch
Highway Transportation
PO Box 80191
St. Louis, MO 63180-0191

Air Contractor

Send a written request. Provide name, current address, TIN (Taxpayer Identification Number) or Social Security number, tax year of Form 1099, amount of Form 1099, Carrier Code number, and problem.

Accounts Payable Branch
Transportation Section
PO Box 80193
St. Louis, MO 63180-0193

Rents/Leases

Send a written request. Provide name, current address, TIN (Taxpayer Identification Number) or Social Security number, tax year of Form 1099, amount of Form 1099, and problem.

Facility Asset Accounting Section
General Accounting Branch
PO Box 82441
St. Louis, MO 63180-2441

Contract Cleaners

Send a written request. Include contract cleaner's TIN (Taxpayer Identification Number) or Social Security number and/or Employee ID, tax year of Form 1099, amount of Form 1099, date of payment (if known), phone number, and problem.

Contract Cleaners Unit
San Mateo Accounting Services
2700 Campus Drive
San Mateo, CA 94497-9426

All Others

Send a written request. Include service provider's name, TIN (Taxpayer Identification Number), tax year of Form 1099, amount of Form 1099, date of payment (if known), phone number, and problem.

San Mateo Accounting Services
Attn: 1099 Research Team
2700 Campus Drive
San Mateo, CA 94497-9400

Form 1099-R

Both the Office of Personnel Management (OPM) and Eagan Accounting Services issue Forms 1099-R. The Eagan Accounting Services office issues a Form 1099-R for annuity protection checks, and OPM issues a Form 1099-R for monthly annuity checks. The originating agency should be listed on the Form 1099-R. Determine which agency made the payments before making an inquiry.

Requests for duplicate copies and questions regarding forms issued from…

Should be directed to…

Eagan Accounting Services

Send a written request. Provide name, address, Social Security number and/or Employee ID, tax year for Form 1099, and amount of Form 1099.

Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9621

Office of Personnel Management

Send a written request. Provide name, address, claim number (CSA or CSF) or Social Security number, tax year for Form 1099, and amount of Form 1099.

Office of Personnel Management
Retirement Operations Center
PO Box 45
Boyers, PA 16017-0045

Form W-2, Wage and Tax Statement (1 of 2)

Form W-2, Wage and Tax Statement (page 1 of 2)

Form W-2, Wage and Tax Statement (2 of 2)

Form W-2, Wage and Tax Statement (page 2 of 2)