INQUIRY 19-10, Delivery of the 2019 Internal Revenue Service (IRS) Form W-2, Wage and Tax Statement
Published: December 20, 2019
Effective: Pay Period 26, 2019
In January 2020, the 2019 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 2019 W-2s will be available under the Financial Reports menu.
Employees have the option to elect to receive (and print) their W-2 electronically via the Employee Personal Page (EPP). Also, employees will be able to import their 2019 W-2 information into TurboTax or At Home.
The data on the W-2 includes salary payments for Pay Period 26, 2018, (or the pay period of implementation into PPS) through Pay Period 25, 2019, inclusive. The W-2 will also include all 2019 manual payments processed through December 27, 2019. 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 29, 2019, to be processed prior to the 2019 Form W-2 issuance. Any adjustments received after this date may result in a 2019 Form W-2c, Corrected Wage and Tax Statement.
To comply with IRS regulations, employees who have not repaid an indebtedness (e.g., salary overpayment) incurred during calendar year 2019 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 18 and December 31, 2019, 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 2019. Employees who are established users of NFC's EPP can print this electronic version of the W-2 for tax year 2019 (via NFC's Web site at) for submission with their tax return. The 2019 W-2 will be available in EPP in January 2020.
In addition to printing their W-2 from EPP, employees will also be able to import their 2019 W-2 information into TurboTax or At Home. NFC has worked with the software providers to make their products interoperable with EPP. For more information on TurboTax, see INQUIRY Bulletin 19-08, IRS Form W-2, Wage and Tax Statement, Available for Use with 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 2017 was moved to history in October 2019 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 2018 and 2019.
Inquiries and W-2 Reprints
If an employee does not receive a W-2 when they are initially mailed, it may have been determined that the W-2 requires adjustments (e.g., relocation travel payments). The appropriate adjustments will be completed by January 31, 2020, 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.