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 2015 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 2015 Form W-2 remains unchanged from the 2014 version.
An employee may be able to take the Earned Income Credit (EIC) for 2015, 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.
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….
|
000–999 (Rural Employees)
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9635
|
000–178
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9631
|
179–285
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9633
|
286–431
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9634
|
432–543
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9636
|
544–End
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9661
|
USPS Health Benefit (HB) Plan — Per the Patient Protection and Affordable Care Act (PPACA), USPS must offer medical coverage to all full-time employees as defined by PPACA — that is all employees who averaged 30 or more paid hours per week over the prescribed measurement period. Due to the Federal Government postponement of the PPACA employer mandate, full USPS implementation of medical coverage to non-career employees with 30 or more paid hours per week was not effective until the 2015 benefit year. Note: Recently, the USPS Non-Career Employee (NCE) Health Benefit (HB) Plan was renamed USPS Health Benefit (HB) Plan.
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 27-2015 (or the last pay period in pay status 2015) 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).
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 27 earnings statement year-to-date amount to determine your total Health Care FSA contributions made in 2015.
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.
n FEHB premiums are considered pretax unless the employee declined the pretax benefit. Payroll deductions for pretax FEHB premium payments are no longer reported separately in any box on the Form W-2. Per the Reconciliation Formula, payroll deductions for pretax FEHB premiums are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 27 earnings statement year-to-date amount to determine your total pretax FEHB premium payments made in 2015.
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.
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 27 earnings statement year-to-date amount to determine your total employee HSA contributions made in 2015.
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 27 earnings statement year-to-date amount to determine your total pretax FEDVIP premium payments made in 2015.
n USPS 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 HB premiums are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 27 earnings statement year-to-date amount to determine your total pretax USPS HB premium payments made in 2015.
n The Cost of Employer-Sponsored Health Coverage (total employer cost plus employee pretax and/or employee post-tax costs) is reported in Box 12 (letter code “DD”). Reporting is required by the Affordable Care Act, but such reporting is for informational purposes only. Note: For Benefit Year 2015, the USPS employer share for USPS HB is $125 per pay period. However, the total employer cost per pay period is the $125 plus any HB premium shortage for the pay period.
Example:
n Total Pay Period premium is $160.00.
n Employee pays $10.00.
n Employer Share is $125.00.
n Shortage is $25.00.
Total Employer Cost is $150.00 ($125.00 Employer Share plus $25.00 Shortage). Cost of Employer-Sponsored Health Coverage (letter code “DD”) is $160.00 for the pay period.
Employee contributions for the Commuter Program are considered pretax for 2015 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 27 earnings statement year-to-date amount to determine your total Commuter Program contributions made in 2015. 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).
Note: The congressional budget act recently passed in late December 2015 increased the public transit subsidy from $130.00 to $250.00 retroactive to the start of 2015. After the IRS has provided guidance on this retroactive implementation, USPS will take appropriate corrective action.
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.
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).
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).
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).
Per the Reconciliation Formula, GEO Pay is added to gross pay and is included in Box 1 (Wages, tips, other 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 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.
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.
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: 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.).
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. Requests are processed weekly (daily during March and April). Employees should allow two weeks to receive the W-2 reprint(s) by mail to the address of record. In mid to late January, Tax Year 2015 will be loaded to the PostalEASE W-2 module. At the same time, Tax Year 2008 will be removed from the W-2 module.
USPS Employees now have the option to request a duplicate Form W-2 reprint by telephone using the PostalEASE automated Interactive Voice Response (IVR) system.
Employees can access PostalEASE from the USPS Employee Service Line at 877-477-3273:
n For PostalEASE, press or say 1.
n Press or say 8-digit Employee Identification Number.
n Press or say 4-digit USPS Pin.
n For Payroll Options, press 2.
n For W-2 Reprints, press 3.
Eagan Accounting Services does not retain W-2 records older than seven years.
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….
|
000–999 (Rural Employees)
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9635
|
000–178
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9631
|
179–285
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9633
|
286–431
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9634
|
432–543
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9636
|
544–End
|
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
|
All requests for duplicate Forms W-2c must be submitted in writing.
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.
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.
|
General Accounting Branch Contract Postal Units
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.
|
General Accounting 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.
|
General Accounting 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.
|
General Accounting 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 80451
St. Louis, MO 63180-0451
|
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
|
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
|
— Payroll,
Controller, 1-7-16
Form W-2, Wage and Tax Statement (1 of 2)
Form W-2, Wage and Tax Statement (2 of 2)
