The IRS Form W-2 reports taxable earnings paid to employees between January 1 and December 31 of each calendar year. Taxable earnings are gross payments less any tax deferred deductions, such as retirement plans, pre-tax parking, employee -paid health premiums, and Dependent/Health FSA. The W-2 also provides the Social Security Administration (SSA) with the necessary information so that employees' earnings are properly credited. The SSA shares employees' earnings and tax information with the Internal Revenue Services (IRS)
For more information on the Form W-2, please see the W-2 Details FAQs below.
Opt-In for an Electronic W-2 Statement
NOTE: the deadline for 2019 electronic only opt-in was December 31, 2019 and no longer available for this year.However, if you are a current employee, you may access your W-2 through InsideND prior to January 31.
Payroll is now offering employees the opportunity to receive their W-2 electronically rather than receive a printed statement through the US Postal Service. To opt-in accessing your W-2 electronically, you will need to complete the electronic consent on or before December 31.
The benefits of opting-in for an electronic W-2 statement are:
- Earlier access than the January 31 mailing date
- Minimize the chance of your W-2 form being lost in the mail or misplaced
- Print your W-2 at your convenience through InsideND
To access the W-2 electronic consent
Go into InsideND and search for W-2 Electronic Consent. Click on W-2 Electronic Consent task and read the entire electronic W-2 consent disclosure.
- After reading the disclosure and you elect to consent to receive your W-2 electronically, then check the box under My Choice and click Submit. You will get a verification on top of the page indicating the consent was submitted successfully.
- If you already made an election to receive your W-2 Statement electronically and now wish to continue receiving a printed statement by mail, deselect the box under My Choice and click Submit. You will get a verification on top of the page indicating the consent has been revoked.
To access your W-2 online
Go into InsideND and search for W-2 Tax Form. Click on W-2 Tax Form task and enter the year for the W-2 you are wanting to locate and the last 4 digits of your Social Security Number. You then will have access to the W-2 in a format that can be used for filing paper versions of federal and state tax returns.
If you would prefer to receive your W-2 through the mail, you do not need to take any action, and you will receive paper copy in the mail. If you have any questions about your W-2, please contact the Payroll Services Help Desk at 631-7575 or via email at email@example.com.
Form W-2 FAQs
I did not work last year, so why did I receive a W‐2?
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.
Why aren’t my December earnings reflected in my W‐2?
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.
Why do the amounts on my W‐2 differ from my last earnings statement/check stub year‐to‐date totals?
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.
Why does Box 1 not agree with my annual salary?
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 investment programs
• Employee‐paid Health, Dental, Vision Insurance premium deductions
• Wellness Center Health Screening - Medical Health Quotient Credit
• Salary reductions due to Leave without Pay, Furlough, or Worker’s Compensation payments from ND’s third‐party administrator
• Health FSA or HSA ‐ Health Care reimbursement Account contributions
• FSA Dependent Care deductions
• Pre‐tax transportation and parking deductions
Why is there a difference in the amounts in boxes 1, 3 and 5?
Box 1 contains your total federal taxable gross pay. Some deductions (such as health insurance premiums and 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. [link https://www.irs.gov/taxtopics/tc751]
You can consult current and historical contribution and benefit bases [link https://www.ssa.gov/oact/cola/cbb.html] from the Social Security Administration.
What is the Other Income amount on my W‐2?
This amount is non‐payroll income that is taxable. Common examples: taxable travel, taxable moving expenses, or training and educational grants paid to you or on your behalf.
Will my union dues or agency fee deductions amount appear on my W‐2?
No. Union dues and agency fees are not itemized on your W‐2.
Is my fellowship/scholarship included on the W‐2?
No, qualified fellowship/scholarship payments to individuals who are 100% appointed as a postdoctoral fellow/scholar are not considered income for services rendered and are therefore not included on the W‐2. It is possible, however, for a postdoctoral fellow/scholar to have a postdoctoral scholar employee supplement. Any earnings, supplemental salary, or imputed income would be reflected on a W‐2.
I am a non-resident alien, and some of my earnings are exempt from Federal taxation due to an Income Tax Treaty between the US and my home country. Why did I receive a W‐2?
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.
My tax preparation software asks me to put in my employer’s street address, but I do not see that on my W‐2. Which address should I use?
You can use the following mailing address:
University of Notre Dame
724 Grace Hall
Notre Dame, IN 46556
Who can I contact if I need tax advice or instruction on how to file my W‐2?
As the University cannot dispense tax advice, please refer tax‐related questions to your tax professional.
W-2 Error Correction FAQs
The Social Security Number, name, and/or address on my W‐2 are not correct, what can I do?
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 contact Payroll Services at (574) 631-7575 or firstname.lastname@example.org.
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 or by contacting Student Employment (for students) or HR (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.
Whom can I contact if I feel there is an error?
If you feel there is an error on your W‐2, you may direct your question to Payroll Services at (574) 631-7575 or email@example.com.