If an employee has earnings from more than one state or locality, a separate Form W-2 will be issued for each.
The Postal Service™ will mail the 2018 Form W-2, Wage and Tax Statement, to all employees, except those employees who elected not to receive mailed copies of Forms W–2 (through the PostalEASE W-2 module) in lieu of official, electronic Forms W-2. The PostalEASE W-2 module makes online viewing and printing of Forms W-2 available to all employees for the last 7 years.
The format of the 2018 Form W-2 remains unchanged from the 2017 version.
An employee may be able to take the Earned Income Credit (EIC) for 2018, 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 must 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, Thrift Savings Plan (TSP), and Flexible Spending Accounts (FSAs) 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 Employee ID.
n Year(s) involved.
n Specific question.
Submit questions regarding Forms W-2 in writing to the following addresses in the table.
The Wages and Other Compensation amount reported in Box 1 of Form W-2 is derived from year-to-date totals reflected on the employee’s Pay Period 26-2018 (or the last pay period in pay status 2018) Earnings Statement, plus several other totals from the Form W-2. The employee’s Earnings Statement year-to-date 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 the PostalEASE W-2 module.
Employee contributions to an FSA for dependent care are pre-tax and 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).
Employee contributions to an FSA for health care are pre-tax and 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 26-2018 (or the last pay period in pay status 2018) Earnings Statement year-to-date amount to determine your total Health Care FSA contributions made in 2018.
Employee TSP traditional (pre-tax) contributions including TSP Catch-up (employees 50 years old and older) are reported in Box 12 (letter code “D”).
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).
TSP Roth (post-tax) contributions including TSP Roth 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.
FEHB premiums are considered pre-tax unless the employee declined the pre-tax benefit. Payroll deductions for pre-tax FEHB premium payments are no longer reported separately in any box on the Form W-2. Per the Reconciliation Formula, payroll deductions for pre-tax FEHB premiums are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26-2018 (or the last pay period in pay status 2018) Earnings Statement year-to-date amount to determine your total pre-tax FEHB premium payments made in 2018.
The Cost of Employer-Sponsored Health Coverage (employer cost plus employee pre-tax or post-tax cost) 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 pre-tax and 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).
FEDVIP premiums are considered pre-tax. Per the Reconciliation Formula, payroll deductions for FEDVIP premiums are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26-2018 (or the last pay period in pay status 2018) Earnings Statement year-to-date amount to determine your total pre-tax FEDVIP premium payments made in 2018.
USPS® HB premiums are considered post-tax, unless the employee opts for pre-tax deductions. Post-tax premiums are included in Box 1 (Wages, tips, other compensation).
For those employees who elected pre-tax premiums, the pre-tax premium payments are not reported separately in any box on the Form W-2. Per the Reconciliation Formula, payroll deductions for pre-tax USPS HB premiums are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26-2018 (or the last pay period in pay status 2018) Earnings Statement year-to-date amount to determine your total pre-tax USPS HB premium payments made in 2018.
The Cost of Employer-Sponsored Health Coverage, (employer share plus employee pre-tax or post-tax share), is reported in Box 12 (letter code “DD”). Reporting is required by the Affordable Care Act, but such reporting is for informational purposes only.
Employee contributions for the Commuter Program are considered pre-tax for 2018 up to the Internal Revenue Service (IRS) $260 monthly limit for public transportation and the IRS $260 monthly limit for parking. Per the Reconciliation Formula, employee pre-tax commuter contributions are subtracted from gross pay and are not included in Box 1 (Wages, tips, other compensation). See your Pay Period 26-2018 (or the last pay period in pay status 2018) Earnings Statement Pay Period 26-2018 year-to-date amount to determine your total Commuter Program contributions made in 2018. 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).
The Tax Cuts and Jobs Act (TCJA) of 2017 eliminated the federal exclusion for relocation expenses. As a result, all moving expenses incurred on or after January 1, 2018, and reimbursed to an employee or vendor on the employee’s behalf, are reportable income (included in Boxes 1, 3, and 5, and considered subject to federal tax withholding).
Most states have conformed to TCJA and relocation expenses will be included in box 16 (State Wages) and box 18 (Local Wages), if applicable. The states that did not conform to TCJA as of December 20, 2018, and continue to exclude certain relocation expenses from state taxable wages (and local, if applicable) are: Arizona, Arkansas, California, Hawaii, Iowa, Kentucky, Maine, Massachusetts, Minnesota, New Jersey, New York, Pennsylvania, South Carolina, and Virginia.
If a qualified relocation (excludable) reimbursement was paid in 2018 for expenses incurred in 2017, it will be reported in Box 12 (letter code “P”). This reimbursement will not be included in Boxes 1, 3, 5, 16, and 18. For more information, see the statements issued by the Postal Service Relocation Management firm (Brookfield).
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 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 (see IRS Publication 15-B).
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).
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.
Oregon Statewide Transit Tax (OR STT) is reported in Box 14 (Other) with taxable wages identified as OR STT WAGES and tax withholding identified as OR STT W/H.
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 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, or a commuter program (public transportation and parking).
n Pennsylvania does not allow income deferral for TSP, FSA Dependent Care, or a commuter program (public transportation and parking); however, 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, or a commuter program (public transportation and parking) contributions.
n Arizona, Arkansas, California, Hawaii, Iowa, Kentucky, Maine, Massachusetts, Minnesota, New Jersey, New York, Pennsylvania, South Carolina, and Virginia still have exclusions for certain relocation expenses. See section on “Relocation Payments.”
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, South Park, Sunbury/Gregg, Tinicum, Warminster, Wilkes-Barre, and York) are the same as the PA taxable wages reported in Box 16 (State wages, tips, etc.).
n Kentucky, New York, and Pennsylvania still have exclusions for certain relocation expenses. See section on “Relocation Payments.”
Employees may use the PostalEASE W-2 module to view and 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 6-week period (mid-December through late January), an employee may also exercise the option to have reprinted copies of any of the seven most recent Tax Year Form(s) W-2 mailed to his or her home address. Requests are processed weekly (daily during March and April). Employees must allow two weeks to receive the W-2 reprint(s) by mail to the address of record. In mid to late January 2019, Tax Year 2018 will be loaded to the PostalEASE W-2 module. At the same time, Tax Year 2011 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.
Access PostalEASE at 877-477-3273 through the following steps:
1. For PostalEASE, press or say “1.”
2. Press or say 8-digit “Employee Identification Number.”
3. Press or say 4-digit “USPS Pin.”
4. For payroll options, press 2.
5. For W-2 reprints, press 3.
Eagan Accounting Services does not retain W-2 records older than seven years.
The Postal Service uses Form W-2c to correct a previously filed Form W-2. The Form W-2c will only report the corrections and must be used in conjunction with the original Form W-2 issued when filing taxes and 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.
All requests for duplicate Forms W-2c must be submitted in writing.
Depending on your specific circumstances, the following three different IRS Forms 1099 may be issued to you:
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 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…
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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 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 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
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Interest payments (postal employment-related back-pay)
Send a written request. Provide name, Social Security number and 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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Payer’s Name: St. Louis, MO (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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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.
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General Accounting Branch Contract Postal Units
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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General Accounting 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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General Accounting 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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General Accounting 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 80452
St. Louis, MO 63180-0452
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Contract Cleaners
Send a written request. Include contract cleaner‘s TIN (Taxpayer Identification Number) or Social Security number and 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 must 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 Employee ID, tax year for Form 1099, and amount of Form 1099.
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Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9621
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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, 1-3-19
