If an employee has earnings from more than one state or locality, a separate Form W-2 will be issued for each.
Forms W-2 Wage and Tax Statement 2013 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 2013 Form W-2 remains unchanged from the 2012 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 2013, 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….
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000–149
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Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9631
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150–277
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9633
|
278–427
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9634
|
428–541
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9636
|
542–999
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9661
|
wage1
wage2
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 26-2013 (or last year in pay status 2013) 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 segment).
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).
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.
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 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 2013.
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 2013.
n The Cost of Employer-Sponsored Health Coverage (employer costs plus employee pre-tax 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 in 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 2013.
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 2013.
Employee contributions for the Commuter Program are considered pretax for 2013 up to the IRS $245 monthly limit (annually $2,990) for public transportation and/or the IRS $245 monthly limit (annually $2,990) 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 2013. 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).
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 CARTUS, the relocation service for the Postal Service, if you need additional information.
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.
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).
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, 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.).
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 7 years, including the most recent W-2 year.
In addition, employees may request Forms W-2 for any of the last 7 years be reprinted and mailed to their home addresses by clicking the “Request mailed W-2 reprints” button in the PostalEASE “W-2” module. The “W-2” reprint process is performed weekly.
To obtain duplicate Forms W-2 for wages, relocation, or Annuity Protection Program, employees may also call 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) requested.
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, 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….
|
000–149
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9631
|
150–277
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9633
|
278–427
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9634
|
428–541
|
Attn: Payroll Adjustments W-2
Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9636
|
542–999
|
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):
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Send a written request to….
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Relocation:
Provide employee name, current mailing address, Social Security number and/or Employee ID, year(s) requested, reason for request, and employee signature.
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Corporate Accounting
Relocation Unit
475 L’Enfant Plaza SW, Room 8831
Washington, DC 20260-5240
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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.
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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 approporate Accounting Services group.
Payer’s Name: Eagan, MN (Upper Left Hand Corner of Form 1099)
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 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.
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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:
Send a written request. Provide name, Social Security number and/or Employee ID, amount of settlement, and date of payment, if known.
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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…
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Should be directed to…
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Contract Postal Unit, Vehicle Hire, 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.
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Accounts Payable Branch
PO Box 80105
St. Louis, MO 63180-0105
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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.
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Accounts Payable Branch
Uniform Allowance
PO Box 80106
St. Louis, MO 63180-0106
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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.
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Accounts Payable Branch
Highway Transportation
PO Box 80191
St. Louis, MO 63180-0191
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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.
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Accounts Payable Branch
Transportation Section
PO Box 80193
St. Louis, MO 63180-0193
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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.
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Facility Asset Accounting Section
General Accounting Branch
PO Box 80471
St. Louis, MO 63180-0471
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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.
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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:
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.
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San Mateo Accounting Services
Attn: 1099 Research Team
2700 Campus Drive
San Mateo, CA 94497-9400
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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…
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Should be directed to…
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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.
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Office of Personnel Management
Retirement Operations Center
PO Box 45
Boyers, PA 16017-0045
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— Payroll, Controller, 1-9-14
