REPT 20-05, Delivery of the 2020 Internal Revenue Service (IRS) Form W-2, Wage and Tax Statement
Published: December 29, 2020
Effective: Pay Period 26, 2020
In January 2021, the 2020 Internal Revenue Service (IRS) Form W-2, Wage and Tax Statement, will be mailed to the residence address of the employee as recorded in the Payroll/Personnel System (PPS).
Agencies may access and print W-2s via the Reporting Center. The 2020 W-2s will be available under the Financial Reports menu.
Employees have the option to receive (and print) their W-2 electronically via the Employee Personal Page (EPP). Also, employees will be able to import their 2020 W-2 information into TurboTax or At Home.
The data on the W-2 includes salary payments for Pay Period (PP) 26, 2019, (or the pay period of implementation into PPS) through PP 25, 2020, inclusive. The W-2 will also include all 2020 manual payments processed through December 29, 2020. 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 a residence address is not recorded in PPS, the W-2 will be mailed to their Agency.
Agencies are also encouraged to remind employees who have had a residence address or duty station change, to verify that their State tax documents have been updated and the correct State taxes are being withheld. Any adjustments should be submitted via Web-based Special Payroll Processing System (SPPS Web) prior to November 25, 2020, to be processed prior to the 2020 Form W-2 issuance. Any adjustments received after this date may result in a 2020 Form W-2c, Corrected Wage and Tax Statement.
To comply with IRS regulations, employees who have not repaid their indebtedness (e.g., salary overpayment) incurred during calendar year 2020 will have the outstanding debt included as taxable wages on their W-2. The outstanding debt is subject to Federal and State (if applicable) income tax. Any debt payments received between December 16 and December 31, 2020, may result in a Form W-2c being issued at a later date.
Electronically Delivered Version of the W-2
IRS provides employees the option to file their tax return with a printout of an electronically delivered version of their W-2 for tax year 2020. Employees who are established users of NFC's EPP can print this electronic version of the W-2 for tax year 2020 (via NFC's Web site at) for submission with their tax return. The 2020 W-2 will be available in EPP in January 2021.
NFC has worked with TurboTax and At Home to allow employees that use TurboTax and At Home to access their W-2 information directly from those applications. When signing into TurboTax or At Home, employees will be prompted to enter their Social Security number (SSN) and gross salary as displayed on the 2020 W-2. For more information on TurboTax or At Home, see INQUIRY bulletin 20-12, Removal of Internal Revenue Service (IRS) Form W-2 Password within the Employee Personal Page (EPP) and Availability of W-2 for Use in TurboTax or At Home.
Maintaining W-2 Data
Although W-2 history data for tax years 2010 and forward is available to the employee in EPP, and 1998 and forward is available to Agencies via Reporting Center, only 2 years of W-2 data history is available in the W-2 Online Processing System (WTWOINQ). The W-2 data for tax year 2018 was moved to history in October 2020, and is no longer available to be viewed online by Agencies. In mid-January, Agencies will be able to view W-2 data for tax years 2019 and 2020.
Inquiries and W-2 Reprints
If an employee does not receive a W-2 when it is initially mailed, it may have been determined that the W-2 requires adjustments. The appropriate adjustments will be completed by January 31, 2021, and the W-2 will be sent to the employee upon completion. Employees should use EPP to check W-2 data.
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, they are encouraged to advise employees to utilize EPP. Agencies are also encouraged to utilize the full suite of available reports in 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.
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.
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center ator via the customer service portal.