What is a W-2 Form and when should I receive it?
- IRS Form W-2 reports all taxable wages you received from USC during the calendar year, all taxes withheld from those wages, and a few other required fields. The form serves as an annual statement that enables you to file your personal income tax return with the Internal Revenue Service (IRS) as well as state and local authorities. Form W-2 reports only wages paid during the calendar year, regardless of when they were earned; that is, it does not include amounts earned but not paid until the next year. The University provides W-2 forms to all employees by no later than January 31 each year. USC employees may elect to receive their W-2 on-line or on paper. See “How can I be sure to receive my W-2 and/or 1042-S Form(s)” below for more information.
What is a Form 1042-S and when should I receive it?
A 1042-S Form is a year-end tax document given to a Non-Resident Alien who:
- Received wages protected by a tax treaty, OR
- Received a Non-Qualified Scholarship (a scholarship or fellowship paid to a non-resident), OR
- Non-Resident Alien short-term International visitor (STIV)
| Income Code | Description |
|---|---|
| 16 | Non-Qualified Scholarship |
| 17 | Non-Resident Alien Short Term International Visitor (STIV) (Independent Svcs) |
| 18 | Dependent Personal Services – Canadian employees and J-2s |
| 19 | Nonstudent J-1, H-1B, O-1 and Trade-Nafta employees |
| 20 | F-1 employees, and J-1 students |
| 54 | Prize/Award |
A 1042-S will be generated for each of the above. The 1042-S will indicate the income code, which describes the type of income. In certain cases, you may receive multiple 1042-S Forms or a W-2 Form in addition to a 1042-S Form. The income code is tied to your immigration status. A person on F1-OPT who is a faculty will be paid under income code 20, for example.
The form(s) will be mailed to you by no later than January 31 of each year to the address that appears on your pay check or advice slip in Workday as of 12/31/2016.
How can I be sure to receive my W-2 and/or 1042-S Form(s)?
- The best way to ensure timely delivery is to sign up for on-line delivery of your W-2. See “How do I sign up to receive my W-2 online?” below. However, 1042-S Forms are not available for on-line delivery.
- An accurate home address will ensure you to receive a paper W-2 and/or 1042-S Form(s) in a timely manner. You should always verify your address on your check or advice slip or by accessing your record on Workday. If it is incorrect or you have moved, make sure to update your address in Workday at https://employees.usc.edu. NOTE to student employees: Updating your address through OASIS or Glacier does not update your address in Workday.
- For USC students, it is especially important that you update your information in Workday at https://employees.usc.edu. All address corrections must be successfully completed and approved before the Winter Recess to ensure a timely and accurate delivery of your W-2 and/or 1042-S Form(s).
How do I sign up to receive my W-2 online? What is “ADP W-2”?
- ADP W-2 (https://www.W2.adp.com) provides USC employees with 24/7 Internet access to the current and past year W-2 form for both paper and online recipients.
- You can consent to receive your W-2 online at any time. Any election made on or before December 31 will be regarded as consent to suppress printing for the current year’s W-2 which is available no later than January 31 of the next year. Withdrawal of your consent can be done at any time.
- Access Workday at https://employees.usc.edu. Sign in with your USC net ID. Select > USC Quick Links and then ADP W2s login.
When will my W-2 be available?
- Your W-2 will be posted on a secure Web site well before you would normally receive it at home in your mail box. You will receive an email notification from ADP when your W-2 is available, along with instructions for retrieval. The 2016 ADP On Line W-2s are available NOW! 2016 paper W-2s will be mailed to Workday Home Addresses as of 12/31/16 by January 26, 2017.
Here is a sample ADP W-2 notification:
- Your electronic tax return document is now available on the ADP W-2 Services website.
To access, please follow the instructions listed below.
- Login to ADP W-2 Services from the following secure web site:
https://my.adp.com - Click on the link for the appropriate year to display your tax document.
You can access your W-2 statements using ADP Mobile Solutions. Click http://www.adp.com/gomobile for more information and to get the app.
You will also receive a confirmation e-mail when you enroll for online delivery as well as confirmations of any changes you make to your contact information. On-line furnished W-2s are available for download at any time.
NOTE: With this option, you will not receive a copy of your W-2 in the mail. You will continue to receive your W-2 on-line each year until you cancel via ADP W-2 Services.
When will my 1042-S be available?
- The 1042-s will be mailed to the most recent address on Workday on or before January 31. At this time, on line delivery of the 1042-s is not available.
I am having trouble accessing ADP. What do I do?
- If you exceed the number of attempts to log in, close your browser completely, and just wait one full hour and try again.
- You may also use the “Forgot My Username” and “Forgot my Password” links on the site to retrieve your information.
- “Contact Administrator” message: If you see this message, please go back in to ADP, and select the “Forgot my Password” link to resolve the issue.
- “Account Locked”: If you see this message, please send us an email at payroll@usc.edu. Include your legal name, USC ID or employee number, and email address. Do not include your social security number. If we are able to remedy the issue, you will receive a return email within 48 hours with a temporary “Personal Registration Code” which will allow you access to your record.
Can my tax form be downloaded for tax preparation?
- Yes, if you receive your W-2 on-line via ADP W-2 Services, you can securely import W-2 information to various tax preparation software programs.
What if I need another W-2 and/or 1042-S Form(s)?
- If you did not receive your W-2 and/or 1042-S Form(s) or need another one, there are several options available to request a duplicate.
DUPLICATE W-2 FORMS
- If you need a W-2 for 2015 or later:
Log into www.w2.adp.com — if you haven’t already registered for W2 services, you must do so. Upon registration, you will be able to view, download and print your W-2 for 2015 or 2016 at any time. - If you need a W-2 for 2014 or earlier:
All 2014 and earlier Duplicate W-2s must be ordered directly from University Payroll Services (payroll@usc.edu). Include in the email your full name at the time of your employment, your date of birth, your employee number (7 digit found on your Workday Check/Advice slip) AND your USC ID number (10 digit found on your USC Card), and your mailing instructions. If you prefer, you may send a written request to us at 3500 S. Figueroa Street Suite 212, Los Angeles, CA 90089-8016, or mail code 8016. The processing time is 3 to 5 working days.
DUPLICATE 1042-S FORMSAll Duplicate 1042-S forms must be ordered through University Payroll Services.
You may order your duplicate 1042-S from Payroll Services by any of the following methods. email at payroll@usc.edu or mail us at: 3500 S. Figueroa Street Suite 212, Los Angeles, CA 90089-8016, or inter-campus mail code 8016.
- Include in the email your full name at the time of your employment or payment, your date of birth, your employee number (7 digit found on your Workday Check/Advice slip) AND your USC ID number (10 digit found on your USC Card), and your mailing instructions. If you prefer, you may send a written request to us at 3500 S. Figueroa Street Suite 212, Los Angeles, CA 90089-8016, or inter-campus mail code 8016. The processing time is 3 to 5 working days.
How do I understand my W-2?
| Box # | Name | Description |
|---|---|---|
| Box 1 | Wages, Tips, Other Compensation | This is your federal taxable wages (total gross wages less all “reduction items” such as retirement, health, dental, and vision insurance, parking, etc). This amount does include taxable employer provided benefits, such as tuition assistance benefits, housing subsidy, etc. This amount might not equal the year to date total gross wages on your last paycheck for the year. |
| Box 2 | Federal Income Tax Withheld | Total amount of federal tax withheld, including “additional withholding.” |
| Box 3 | Social Security Wages | Total reportable wages less reductions which are not subject to Social Security taxes such as health and dental insurance. Retirement plans are not “reduction items” for Social Security tax purposes and so are included. There is an annual maximum of Social Security Wage. |
| Box 4 | Social Security Tax Withheld | Total amount of “FICA-OASDI” Social Security withheld. There is an annual maximum of FICA-OASDI tax each year. |
| Box 5 | Medicare Wages and Tips | Total amount of reportable wages less reductions which are subject to Medicare taxes. Retirement plans are not “reduction items” for Medicare tax purposes and so are included. There is no yearly limit for Medicare wages or taxes. |
| Box 6 | Medicare Tax Withheld | The total amount of FICA-Medicare withheld. There is no yearly limit for FICA-Medicare tax withheld. This includes “Additional Medicare Tax” withheld during the year which is new as of 2013 and is a tax appled to income earned above certain annual thresholds. |
| Box 7 | Social Security Tips | The amount of tips reported by the employee to the employer during the calendar year. |
| Box 10 | Dependent Care Benefits | Total amount of dependent care withheld. |
| Box 12 | “See instructions for box 12” | Code D: 401(k) retirement contributions Code E: 403(b) retirement contributions–supplemental & basic Code G: 457(b) Deferred compensation Code P: excludable moving expenses Code AA: 401(k) Roth contribution Code BB: 403(b) Roth contribution Code DD: Health coverage costs (employee and employer portions), includes Health, Dental and Vision |
| Box 13 | Retirement Plan | “Retirement Plan” will be checked if enrolled in any basic retirement plan. |
| Box 14 | Other | The amount entered here is the amount withheld for CA SDI (State Disability) OR VPDI (University Voluntary Disability Plan) only. There is an annual limit on this amount. |
| Box 15 | Name of State | The employee’s tax residence state. |
| Box 16 | State Wages, Tips, etc. | This is your state taxable wages (total gross wages less all reduction items such as health, dental, and vision insurance, parking, retirement, etc). This amount might not equal the year to date total gross wages on your last paycheck for the year. For most employees this figure will match Box 1. If you are a non-resident alien receiving a 1042S for tax-exempt wages, this amount might be different than Box 1. |
| Box 17 | State Income Tax | The total amount of state tax withheld in the calendar year, including “additional withholding.” |
| Box 18 | Local Wages, tips, etc. | The total of locally reportable wages, less reductions, such as city, county, or school district. |
| Box 19 | Local Income Tax | The total amount of California State Disability tax withheld in the calendar year. There is an annual limit. |
| Box 20 | Locality Name | The name of the locality (city, county, school district, etc) for which local taxes were withheld. |
How do I understand my 1042-S?
| Box # | Name | Description |
| Box 1 | Recipient Income Code | This is a two digit code which both describes the type of income received, and is determined by your immigration status (F-1, J-1, etc) |
| Box 2 | Gross Income | The total amount received this calendar year on this income code. |
| Box 3a | Exemption Code | If treaty benefits were claimed, you will see “04” here. |
| Box 3b | Tax Rate | If tax withheld, you will see the rate here. |
| Box 4a | Exemption Code | This will be populated with “15”. |
| Box 5 | Withholding Allowance | Generally this will be blank. |
| Box 7a | Federal Tax Withheld | The total amount of tax withheld on this income code. |
| Box 10 | Total Withholding Credit | The total amount of tax withheld on this income code. |
| Box 12a-i | Withholding Agent | USC’s information |
| Box 13a-l | Recipient information | Recipient information |
What do I do if my W-2 and/or 1042S are incorrect?
- If you believe your W-2 or 1042-S is in error or you have questions, send an e-mail to Payroll Services at payroll@usc.edu with full details of your question or concern. Please include your name, USC ID, and contact information. However, do not include your Social Security Number or ITIN, and do not attach a scan of your W-2 and/or 1042-S. Email is not secure.
What is a 1098-T Form?
- A 1098-T Form is provided to some students to alert them they may be eligible for federal income tax credits. University Payroll Services does not issue 1098-T Forms, and cannot answer questions nor provide any assistance. For questions and requests for duplicates, please visit the Student Financial Services website at www.usc.edu/sfs.
What is a 1099-M Form?
- A 1099-M Form may be provided to individuals who receive payments greater than amount of $600 through USC Business Services. University Payroll Services does not issue 1099-M Forms, and cannot answer questions or provide any assistance. For questions and requests for duplicates please visit the Business Services website at businessservices.usc.edu or via email at aphelp@usc.edu.
What is a 1099-R Form?
- A 1099-R is provided to individuals for distributions from pensions, annuities, retirement or profit sharing plans, IRAs insurance contracts, etc. For questions and request for duplicates please contact University Payroll Services at: payroll@usc.edu or call 213-740-8855.