Finance

2023 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.

The Postal Service™ will mail the 2023 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 2023 Form W-2 remains unchanged from the 2022 version. However, to protect sensitive information, the first five digits of the Social Security number will be masked on the mailed copy provided to employees. The mailed copy will include a randomly generated 12-digit Control Number displayed in Box d. This Control Number has no significance to the Internal Revenue Service (IRS) and is used by the employer as an aid in processing and tracking. Your W-2 control number may not remain the same year after year.

An employee may be able to take the Earned Income Credit (EIC) for 2023, 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 percent. 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, 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.

Or

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

Form W-2 inquiries concerning payroll items Provide employee name, current mailing address, Social Security number and Employee ID, year(s) involved, specific question, and employee signature. If the first two digits of your Finance number are…	Send a written request to….
01–99 (Rural Employees)	Attn: Payroll Adjustments W-2 Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9635
02–11	Attn: Payroll Adjustments W-2 Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9633
12–26	Attn: Payroll Adjustments W-2 Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9634
27–39	Attn: Payroll Adjustments W-2 Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9636
01 + 40 - 58	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 Employee ID, year(s) involved, specific question, and employee signature.	Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9630

General Questions

USPS Health Benefits (HB)

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 26-2023 (or the last pay period in pay status 2023) Earnings Statement year-to-date amount to determine your total pre-tax USPS HB premium payments made in 2023.

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.

Commuter Program

Employee contributions for the Commuter Program are considered pre-tax for 2023 up to the IRS $300 monthly limit for public transportation and the IRS $300 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 26-2023 (or the last pay period in pay status 2023) Earnings Statement year-to-date amount to determine your total Commuter Program contributions made in 2023. 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

The Tax Cuts and Jobs Act (TCJA) of 2017 eliminated the federal exclusion for relocation expenses. As a result, 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 2023, and continue to exclude certain relocation expenses from state taxable wages (and local, if applicable) are Arkansas, California, Hawaii, New Jersey, New York, and Pennsylvania.

For more information, see the statements issued by the Postal Service’s Relocation Management firm (Sterling Lexicon).

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

Imputed Income Life Insurance is reported in Box 12 (letter code “C”). The IRS requires (see IRS Publication 15–B) employers to report as income the employer cost of Group Term Life Insurance in excess of $50,000.

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).

Geographic (GEO) Pay

Per the Reconciliation Formula, GEO Pay is added to gross pay and 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.

Oregon Statewide Transit Tax

Oregon Statewide Transit Tax (ORSTT) is reported in Box 14 (Other).

State/Territory Reportable 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 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 Arkansas, California, Hawaii, New Jersey, New York, and Pennsylvania still have exclusions for certain relocation expenses. See section on “Relocation Payments.”

Local Reportable 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: 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 New York and Pennsylvania still have exclusions for certain relocation expenses. See section on “Relocation Payments.”

Obtaining Duplicate Forms W-2 for Tax Years
2017 to the Present

PostalEASE

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 7 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 2 weeks to receive the W-2 reprint(s) by mail to the address of record. In mid to late January 2024, Tax Year 2023 will be loaded to the PostalEASE W-2 module. At the same time, Tax Year 2016 will be removed from the W-2 module.

PostalEASE Interactive Voice Response (IVR)

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.

Written Request

If you are unable to obtain duplicate Form(s) W-2 via PostalEASE for Tax Years 2016 to Present	Send a written request to….
Provide employee name, current mailing address, Social Security number and Employee ID, year(s) requested, and employee signature.	Financial Reporting Section (W-2) Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9617

Obtaining Duplicate Forms W-2 for Tax Years
2016 and Older

Eagan Accounting Services does not retain W-2 records older than 7 years.

To request duplicate Forms W-2 older than 7 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

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.

To request a Form W-2 review (and correcting Form W-2c) Provide employee name, current mailing address, Social Security number and Employee ID, year(s) requested, reason for request, and employee signature. Send request as follows: If the first two digits of your Finance number are…	Send a written request to….
01–99 (Rural Employees)	Attn: Payroll Adjustments W-2 Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9635
02–11	Attn: Payroll Adjustments W-2 Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121- 9633
12–26	Attn: Payroll Adjustments W-2 Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9634
27–39	Attn: Payroll Adjustments W-2 Eagan Accounting Services 2825 Lone Oak Parkway Eagan, MN 55121-9636
01 + 40 - 58	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 Postal Service payments made under the Annuity Protection Program (APP)

Send a written request to….

Annuity Protection Program

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

Eagan Accounting Services
2825 Lone Oak Parkway
Eagan, MN 55121-9630

Requesting a Duplicate Form W-2c

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

To request duplicate Forms W-2c (2012 to the present)…	Send a written request to…
Provide employee name, current mailing address, Social Security number and 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, four 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.

n IRS Form 1099-NEC, Statement for Recipient of Nonemployee Compensation.

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…	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 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 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 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-hand 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 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 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 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 ear of Form 1099, amount of orm 1099, and problem.	General Accounting Branch Facility Asset Accounting Section PO Box 80400 St. Louis, MO 63180-0400