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Payroll W-2

 

Who answers W-2 Form questions?
For wages and tax questions contact the Payroll Office via e-mail Dartmouth.Payroll@Dartmouth.EDU or phone (603) 646-2697. For questions regarding dependent care, retirement contributions, cost of group term life insurance, or cost of health care coverage, contact the Benefits Office at (603) 646-3588.

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When are W-2 Form's mailed out?
W-2 Forms are mailed out by no later than January 31 of each year by the Payroll Office.

W-2 Information: Your 2013 Form W-2, to be used in the preparation of your 2013 Federal and State Income tax returns, will be mailed/distributed by January 31, 2014 as per legal requirement by the IRS. If you have not received your W-2 by Friday, February 7, 2014, please contact the Payroll Office at Dartmouth.Payroll@Dartmouth.EDU or phone (603) 646-2697. 

As a reminder, the College reports this same information to the Internal Revenue Service and to your state of residence if state income taxes have been withheld. To assist you in understanding your 2013 Form W-2, please review the following information. Most questions that you will have can be answered by reading the information below.

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Why is some of the information on my last pay stub in 2013 different than what is on my 2013 Form W-2?
The difference usually is because some deductions, such as your portion of flex benefit payment, your contribution to the defined contribution retirement plans, and your deposits to health care or childcare reimbursement accounts reduce the amounts of taxable income reported on your Form W-2 and to the IRS; these are often referred to as “pre-tax" deductions.

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Can I have my pay stub or W-2 Form sent to an outside agency (Bank/Accountant)?
Due to the confidentiality of this information we do not fax or mail pay stubs or W-2 forms to outside agencies or on campus departments.

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How do I Calculate Taxable Wages? What are Taxable Wages?
Using your last pay stub for 2013 (this would be your last stub with a check date for 2013); you can calculate the taxable wages that should appear on your 2013 Form W-2. To determine Federal taxable wages (Box 1) on your Form W-2, find the total for Year to Date (YTD) Earnings on your final pay stub; also find the total YTD Pre-tax deductions on your final pay stub. From your YTD Earnings, subtract the total YTD Pre-tax deductions. In some cases, if you have an amount in Box 12C or Box 12T these amounts must be added in as wages. The final result should equal the amount that appears in Box 1 of the W-2.

For informational purposes only, other boxes that may contain dollar amounts on your W-2 are:

  • Box 7 – Social Security Tips
  • Box 9 - Earned Income Credit
  • Box 10 – Dependent Care
  • Box 12DD - Cost of Health Care Coverage *
  • Box 12C – Imputed Income for Life Insurance
  • Box 12E – Contributions to Retirement Accounts
  • Box 12T – Adoption Reimbursement

If you still have questions regarding your 2013 Form W-2, please e-mail the Payroll Office at Dartmouth.Payroll@Dartmouth.EDU. We will begin to reissue Forms W-2 not received by employees due to invalid addresses on February 7, 2014.

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What is the basis for the numbers in Box 12 Code DD classified as – Cost of Health Care Coverage?

* Effective for the 2013 tax year The Affordable Care Act requires employers to report the cost of health care coverage under an employer-sponsored group health plan. In general, the amount reported should include both the portion paid by the employer and the portion paid by the employee.

Q: What does this number represent?

A: This number represents the medical insurance premium equivalent costs shared by you and Dartmouth, whether paid through payroll or accounts receivable plus the Dartmouth contribution to your flexible spending account, if applicable. The number is a year to date total for the full calendar year. Therefore if you had a change in plans during the year, Single to Family for example, the number is the total of all premiums for coverage for the year.

Examples:

  • A person that was benefits eligible for the full calendar year of 2013 that elected the Cigna Open Access Plan 1 Single medical plan and made $53,000 annually would have $8,028.64 as the amount reported in Box 12DD. This amount is the total of $6,028.56 in employer paid premium, $1,750.08 in employee paid premium and $250 in employer contribution to the Flexible Spending Account.
  • A person that was benefits eligible for half the calendar year of 2013 that waived medical coverage and made $58,000 annually would have $125.00 as the amount reported in Box 12DD. This amount is the total of $0.00 in medical premium and $125; the pro-rated amount for half of the annual $250 employer contribution to the Flexible Spending Account.
  • A person that was benefits eligible for the full calendar year of 2013 that elected the Cigna Open Access Plan 1 Family medical plan and made $65,000 annually would have $21,001.80 as the amount reported in Box 12DD. This amount is the total of $14,260.20 in employer paid premium and $6,741.60 in employee paid premium and $0.00 for employer contribution to the Flexible Spending Account as they are not eligible for that benefit.
  • A person that was benefits eligible for the full calendar year of 2013, who went on a Leave of Absence for 2 months, and who had elected the 2-Person High Deductible Health Plan and made $36,000 annually would have $15,106.24 as the amount reported in Box 12DD. This amount is the total of $10,928.60 in employer paid premium, $1,451.60 in employee paid premium deducted from their 10 monthly paychecks, $2,476.04 paid by employee through Accounts Receivable, and $250 in employer contribution to the Flexible Spending account.
  • A person that was benefits eligible for the full calendar year of 2013 that elected the Cigna Open Access Plan 2, with Family medical coverage and made $60,000 annually would have $21,050.80 as the amount reported in Box 12DD. This amount is the total of $14,470.32 in employer paid premium and $6,330.48 in employee paid premium and $250.00 for employer contribution to the Flexible Spending Account as they are eligible for that benefit.

Q: Is this reported amount taxable?

A: Per IRS Notice 2012-9: This reporting to employees is for their information only. The reporting is intended to inform them of the cost of their health care coverage, and does not cause excludable employer-provided health care coverage to become taxable.

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Last Updated: 1/24/14