REPT 17-10, Delivery of the 2017 Internal Revenue Service (IRS) Form W-2, Wage and Tax Statement

Published: December 29, 2017
Effective: January 2018

Summary

In January 2018, the 2017 Internal Revenue Service (IRS) Form W-2, Wage and Tax Statement, will be mailed to the employee's residence address as recorded in the Payroll/Personnel System (PPS).

Additionally, Agencies will have the option to print an employee's W-2 from the Reporting Center. The W-2 is available on the Financial Reports menu, W-2 Wage and Tax Statement report.

Implementation

The data on the W-2 includes salary payments for Pay Period 25, 2016, (or the pay period of implementation into PPS) through Pay Period 24, 2017, inclusive. The W-2 will also include any manual payments processed after Pay Period 24, 2017, through December 28, 2017. Employees who worked during the tax year for more than one organization serviced by the National Finance Center (NFC) will receive a W-2 containing the total wages paid by NFC for all organizations. The W-2 will be issued under the name of the current employing organization.

Agencies are encouraged to remind their employees to verify that their residence address is correct and make any changes prior to the processing of the W-2s. If an address is not recorded in PPS, the employee's W-2 will be mailed to their Agency.

Employee Indebtedness

To comply with IRS regulations, employees who have not repaid an indebtedness (e.g., salary overpayment) incurred during calendar year 2017 will have the outstanding debt included as taxable wages on their W-2s. The outstanding debt is subject to Federal and State (if applicable) income tax. Any payments received between December 11 and December 29, 2017, could result in a Form W-2c, Corrected Wage and Tax Statement, being issued at a later date.

Reporting Center

In January 2018, W-2 data will be available on the Reporting Center through the Financial Reports Menu.

Maintaining W-2 Data

Although W-2 history data for tax years 1998 and forward is available to the employee on their EPP and to Agencies via the Reporting Center, only 2 years of W-2 data history is available in the W-2 Online Processing System. The W-2 data for tax year 2015 was moved to history in October 2017 and is no longer available to be viewed by Agencies. In mid-January, Agencies will be able to view W-2 data for tax years 2016 and 2017.

Inquiries and W-2 Reprints

If some employees do not receive W-2s when they are initially mailed, it may have been determined that these W-2s require adjustments (e.g., relocation travel payments). The appropriate adjustments will be completed by January 31, 2018, and the W-2s will be sent to the employees upon completion.

All current and former employees of Agencies serviced by NFC must request W-2 reprints from their respective Servicing Personnel Office. When Agencies receive requests from current employees for W-2 reprints, the Agency is encouraged to advise employees to utilize the Employee Personal Page. Agencies are also encouraged to utilize the full suite of available reports on the Reporting Center. Agency representatives without current Reporting Center access (or without access to the W-2, Wage and Tax Statement report) should submit a request for access via their Agency Security Officer.

Resources

A Quick Reference Card (QRC), which is available online as a reference tool at NFC's Web site, can assist with accessing EPP, user identification availability, and password assistance.

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal.