Central Payroll

FREQUENTLY ASKED QUESTIONS - W2

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I have lost, or did not receive my W-2. What can I do?

If you have not received your W-2, or you have lost your W2 Form, you can log onto At Your Service after February 15 to print a duplicate copy of your W-2 information. Under the heading Income and Taxes, select W2 and choose the year you would like to view.

Can you fax a copy of my W-2?

No. To assure confidentiality, the W-2 must be mailed or picked-up in the Payroll Office with photo I.D., or it can be mailed to the address of record in response to a request for a duplicate form.

Can you provide figures over the telephone?

No. Due to the confidential nature of the information, we cannot provide figures over the telephone.

Why do the amounts on my W-2 differ from my last Surepay statement/check stub year-to-date information?

While your Surepay statement/check stub is issued with your last check for the year, the Payroll Department has time prior to issuing W-2s to make adjustments. This could include overpayments, hand drawns, rush checks, and other income transactions.

What should I do if the Social Security number, name or address is wrong on my W-2 Form?

The Social Security number and the name on the W-2 form must match the Social Security number and the name on the Social Security card. If they do, then the W-2 is correct. If they do not, the W-2 form is incorrect and you need a W-2C (Corrected W-2).

To obtain a W-2C, you will need to bring your Social Security card and the incorrect W-2 form to your campus payroll processing unit along with a note requesting a W-2C.

Note: A W-2C is not required for a change in address. If the address is wrong on the W-2 form, you can correct it online by using At Your Service or by contacting your campus payroll processing unit.

Why does the amount in Box 1 not reflect my total earnings for the year? Why does the amount in Box 3 and/or 5 not agree with the amount in Box 1?

Box 1 reflects your TAXABLE earnings. That is, total earnings minus all tax-sheltered deductions. Box 3 and/or Box 5 reflect your Social Security/Medicare eligible earnings. Some deductions from your pay influence one or all of these taxable earnings. Here are several deductions that reduce your total gross for tax reporting purposes:

  • DCP* – Mandatory Defined Contribution Plan deductions
  • 403(b)* – Voluntary contributions to tax deferred retirement arrangement
  • 457(b)* – Voluntary contributions to tax deferred retirement arrangement
  • DepCare** – Dependent Care deductions
  • HCRA** – Health Care Reimbursement Account contributions
  • Health Premium deductions** (if enrolled in TIP)
  • Pre-Tax Parking deductions**

*Reduces Federal and State Income taxable grosses only

**Reduces Federal, State, OASDI and Medicare grosses

If you have Box 5 gross, but not Box 3 gross, you probably are not participating in service credit accrual within the University's Retirement Plan.

What does the amount in Box 12 with code "DD" mean?

Box 12 shows the total amount of medical insurance coverage deducted from the employee paycheck, as well as the employer contribution. The information is for reporting purposes only and is not taxable to the employee.

Why is Box 13 checked when I do not accrue service credit within UC Retirement Plan because I am a "limited" status employee?

Box 13 is checked anytime an employee has a DCP (Defined Contribution Plan) deduction during the year. Since limited status employees generally pay DCP, the box is checked. DCP is a form of a "retirement arrangement." And participation in DCP is not optional. The only exceptions to DCP deductions are for students who are enrolled at least half time during academic sessions, and non-resident aliens who are present in the U.S. under the F-1 or J-1 visa programs.

Is the amount in box 14 included in box 1?

Only the amount in box 14 that is indicated as "Other Income Included in Box 1" is included in box 1.

Why do I have an amount appearing in fringe benefits in Box 14?

Here are some fringe benefits that may appear in Box 14:

  • Domestic Partner Imputed Income
  • Executive Auto Imputed Income
I did not see my UCRP contributions in Box 14 on my W2. Where can I find that information?

Your UCRP contribution information can be found on your last earnings statement for the calendar year. Log on to At Your Service. Under Income and Taxes, select Earning Statements.

Why aren't my December earnings reflected on my W-2 form?

For tax reporting purposes, wages are reported when they are paid, rather than when they are earned. December earnings are paid on the first banking day in January and are therefore reported in the new tax year.

I think my federal (or state) gross is too high (or too low). How can I make sure my W-2 statement is correct?
  • Review all your pay stubs with a pay date in the year in question.
  • Add the taxable gross columns (not gross columns) of the paycheck stubs.
  • Verify that the taxable gross sum matches the taxable gross listed on your W-2 statement.

If they do not match, please contact Payroll Services at 510-642-1336 or payhelp@berkeley.edu.

What are the tax rates for Social Security (OASDI) and Medicare?

Social Security (OASDI) Tax Rate: 6.2% paid by employers and 6.2% paid by employees (for 2010).

Medicare Tax Rate: 1.45% paid by employers and 1.45% paid by employees.

What are the Social Security and Medicare wage bases?

The 2010 OASDI Wage Base is $106,800.

All wages are subject to Medicare (no limit).

Is Work-Study included on the W-2?

Yes, work-study is reportable income.

Where do I get Form 1098T (Hope and Lifetime Learning Credit)?

Form 1098T is issued by an outside agency, UC Education Credit Reporting Services. Information is available from the ACT 1098T Website or by calling 1-877-467-3821.

Can I get blank tax return forms from the Payroll Office?

The Payroll Office cannot supply tax return forms, but see next question.

Where can I get tax forms to file my taxes?

Tax return forms are available from the following websites:

  • Internal Revenue Service (Federal)
  • Franchise Tax Board (State of California)
  • Federation of Tax Administrators for filing with states other than California
Where can I get tax help?

Tax help can be obtained by calling:

  • Internal Revenue Service: 1-800-829-1040
  • Franchise Tax Board: 1-800-852-5711