Form W-2 FAQ

For tax reporting purposes, wages are reported in the calendar year in which they are paid, rather than when they are earned. You may have worked during December of the prior year but received your pay on or after the first banking day of the following year. Also, you may have received an accrued vacation leave pay out or bonus in a separate payment from your final earnings.

For tax reporting purposes, wages are reported when they are paid, rather than when they are earned. For employees paid biweekly, some hours worked in December may not be paid until January, and are not reflected on your W-2.

Payroll Services has time prior to issuing the W‐2 to make earnings adjustments. These adjustments may result from the processing of employee salary overpayments recovery and other end‐of‐year transactions.

Box 1 reflects your taxable gross earnings. Taxable gross earnings are your total gross earnings less any tax‐deferred deductions or salary reductions, such as:

• 403(b) ‐ Mandatory and voluntary contributions to tax deferred retirement programs
• Employee‐paid Health, Dental, Vision Insurance premium deductions
• Wellness Center Health Screening - Medical Health Quotient Credit
• Flexible Spending Accounts-Medical and Dependent Care
• Pre‐tax parking deductions

Box 1 contains your total federal taxable gross pay. Some deductions (such as 403(b) deductions) reduce taxable gross but DO NOT reduce Social Security and Medicare gross amounts.

Box 3 contains your total wages that are subject to Social Security taxes. Social Security’s Old‐ Age, Survivors, and Disability Insurance (OASDI) program limits the amount of earnings subject to taxation for a given year. The limit, also known as the contribution and benefit base, is established by the IRS.

Box 5 contains your total wages subject to Medicare taxes. In contrast to OASDI, there is no annual limit on wages subject to Medicare withholding. However, there may be an additional Medicare Tax.

You can consult current and historical contribution and benefit bases from the Social Security Administration.

This amount is non‐payroll income that is taxable. Common examples: taxable fringes, such as travel, moving expenses, and educational benefits.

Generally, non-resident alien employees will receive an IRS Form 1042‐S to document earnings entirely covered by an approved tax treaty. However, it is common for non-resident alien employees to also receive a W‐2. Examples include employees who have become residents for tax reporting purposes, where tax treaty income dollar limits or time limits have been exceeded, or under other special circumstances.

You can use the following mailing address:

University of Notre Dame
724 Grace Hall
Notre Dame, IN 46556

As the University cannot dispense tax advice, please refer tax‐related questions to your tax professional.

The Social Security Number and the name on the W‐2 must match the Social Security Number and name on your Social Security card. If they do not, then the W‐2 is incorrect, and you may need a W-2C (corrected W-2) after your payroll record is updated. If this is the case, please email Payroll Services or call 574-631-7575.

A W‐2C is not, however, required for a change of address. If the address is wrong or outdated on your W‐2, you are encouraged to promptly correct your address through InsideND, by contacting Student Employment for students, or Human Resources for other employees to process the change. However, a corrected W‐2 is not required for a change of address and it will not be issued.

If you feel there is an error on your W‐2, you may direct your question to Payroll Services or call 574-631-7575.

Only current employees have access to InsideND. If you have trouble with access, please call the Payroll Help Desk at 574-631-7575.

Payroll Services offers employees the opportunity to receive their W-2 electronically, rather than receive a printed statement through the US Postal Service. To opt-in for accessing your W-2 electronically, you will need to read and complete the electronic consent by or before December 31 of each year.

Opt-In for an Electronic W-2 Statements

Current employees, and those who have elected the online W-2 delivery method, have the convenience and security of printing their W-2 on demand via InsideND once they become available.

Those who are no longer employees or students of the University must wait for their W-2 to be delivered by the US Postal Service. These forms will be postmarked no later than January 31, and standard postal delivery times apply.

Employees who still have not received their paper W-2 by February 15 may request a Duplicate W-2.

Current employees, and those who have elected the online W-2 delivery method, have the convenience and security of printing their W-2 on demand via InsideND once they become available.

Those who are no longer employees or students of the University must wait for their W-2 to be delivered by the US Postal Service. These forms will be postmarked no later than January 31, and standard postal delivery times apply.

Employees who still have not received their paper W-2 by February 15 may request a Duplicate Form W-2.

Current employees, and those who have elected the online W-2 delivery method, have the convenience and security of printing their W-2 on demand via InsideND once they become available.

Those who are no longer employees or students of the University must wait for their W-2 to be delivered by the US Postal Service. These forms will be postmarked no later than January 31, and standard postal delivery times apply.

Employees who still have not received their paper W-2 by February 15 may request a Duplicate Form W-2.

No, privacy regulations prohibit the faxing or emailing of W-2s. After February 15, employees who need a duplicate W-2 must complete a Duplicate W-2 Request Form.