What is a W-2 Form and when should I receive it?

Form W-2 reports all taxable wages you received from USC during the calendar year and all taxes withheld from those wages. The form serves as an annual report 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 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 electronically or on paper.
 

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 1042-S will be generated for each or all of the above. The 1042-S will indicate the income code, which describes the type of income. Starting in Tax Year 2001, qualified scholarships are no longer reported.

	Income Code	Description
	15	Non-Qualified Scholarship
	17	Dependent Personal Services (Staff jobs)
	18	Teaching, certain Research Staff positions
	19	Student positions

In certain cases, you may receive multiple 1042-S Forms or a W-2 Form in addition to a 1042-S Form. 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.
 

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 electronic 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 electronic delivery.

An accurate home address will ensure you to receive a paper W-2 and/or 1042-S Form(s) in a timely basis. You should always verify your address on your check or advice slip. If it is incorrect or you have moved, make sure to update your address via eTrac at www.usc.edu/etrac, or with your Home Department Coordinator immediately. NOTE to student employees: Updating your address through OASIS does not update your address with Payroll.

For USC students, it is especially important that you update your information via eTrac at www.usc.edu/etrac if you move during winter break. All address corrections must be made before December 31 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?

Just log on to www.w2express.com and register to receive your original W-2 online. It's that simple! The IRS has approved the delivery of your W-2 online with your consent.

• Simply go to www.w2express.com
• Log in by entering:
  • USC employer code: 11496
  • Your Social Security Number
  • Your PIN (last four digits of your social security number plus the 4 digits of your birth year)
• Select "sign-up for online delivery of your original W-2"
• Select to receive your original W-2 via the web
• Read the disclosure and complete the consent form

What information do I provide for the consent form?
Please provide your primary and secondary e-mail address, mailing address, and home/work phone number.

When will my W-2 be available?
Your original 2007 W-2 will be posted on a secure Web site on January 18, 2008, well before you would normally receive it at home in your mail box. You will receive an email notification when your W-2 is available, along with instructions for retrieval. 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. Electronically furnished W-2s are available for download for the balance of the tax year.

You can consent to receive your W-2 online at any time. However, any election made on or before December 31 will be regarded as consent for the next year. Withdrawal of your consent can be done 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 electronically each year until you cancel via W-2 eXpress.
 

What do I do if I have problems logging into the online site?

If you attempted to log in 3 times at www.w2express.com and failed, or if you have forgotten your PIN, click on the option "Forgot your Pin?". You will be asked a series of questions to verify your identity, and then w2express will ask you to choose a new PIN.

If you still have problems:

1. Contact W-2 eXpress's Customer Service Department at 1-877-325-9239 and be prepared to provide your name, social security number, date of birth and home address.  This number is available 5am–6pm Pacific Time.
   
         or
   
   
2. Contact USC Payroll Services at 213-740-8855 or by email at payroll@usc.edu and provide your name, date of birth and one of the following: USCID or Employee ID.  Payroll will reset your PIN and notify you of the new PIN number.  This service is available only 8:30 am–noon, 1:00pm–4:00pm Monday through Friday.

Can my tax form be downloaded for tax preparation?

Yes, if you receive your W-2 electronically via www.w2express.com, you can securely import W-2 information to various tax preparation software programs. For assistance please see their web site, or contact their Customer Service Department at 1-800-996-7566, or 1-800-424-0253 (TTY-Deaf) Monday through Friday, 5am to 6pm Pacific Standard Time.
 

What if I need another W-2 and/or 1042-S Form(s)? Any fees for duplicate forms?

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 2004 or later:
All 2004 and later Duplicate W-2s must be ordered via W-2 eXpress (www.w2express.com).

If you need a W-2 for 2003 or earlier:
All 2003 and earlier Duplicate W-2s must be ordered via University Payroll Services.

W2 eXpress:
W-2 eXpress (www.w2express.com) provides USC employees with 24/7 Internet access to the current year W-2's. Use this fast, secure way to order a duplicate W-2 via W-2 eXpress at www.w2express.com or by phone at 1-877-325-9239. You will need USC's employer code which is 11496, your Social Security number, and your employee PIN which is the last four digits of your Social Security Number plus 4 digits of your birth year. You will be prompted to change your PIN immediately. Please remember the new PIN so you can use it again in the future.

If you attempt and fail three times to login, click on the option "forgot your pin". You will be asked a series of questions to verify your identity, and then W-2 eXpress will prompt you to chose a new PIN.

If you still have problems:

1. Contact W-2 eXpress's Customer Service Department at 1-877-325-9239 and be prepared to provide your name, social security number, date of birth and home address.  This number is available 5am–6pm Pacific Time.
   
         or
   
   
2. Contact USC Payroll Services at 213-740-8855 or by email at payroll@usc.edu and provide your name, date of birth and one of the following: USCID or Employee ID.  Payroll will reset your PIN and notify you of the new PIN number.  This service is available only 8:30 am–noon, 1:00pm–4:00pm Monday through Friday.

Through W-2 eXpress you will be able to choose to receive a copy of your W-2 by download or fax, or mailed to your home address or an alternate address.

NOTE: If you cannot order through W-2 eXpress because you do not have a valid Social Security Number, please contact University Payroll Services by e-mail at payroll@usc.edu. We will give you special instructions on how to access your W-2.

To order through Payroll Services:
If you cannot access W-2 eXpress because you do not have a Social Security Number, or if you are ordering a duplicate W-2 from 2003 or earlier, you must request the duplicate directly from University Payroll Services. Manually complete a Duplicate W-2/1042-S Request Form and submit it to University Payroll Services at 3500 S. Figueroa Street, Room 212, MC 8016, Los Angeles, CA 90089-8016. You may also fax your request to (213) 740-3051 or email your request to payroll@usc.edu. The Request Form must be filled out properly and signed; otherwise it cannot be processed. The processing time takes 3 to 5 business days. There is a fee for this service.

Fees for duplicate W-2 Forms:
For the current W-2, W-2 eXpress issues the first duplicate form free of charge. There is a $5.00 for any additional duplicate forms for the current year, and for any forms for prior years. If ordered by eTrac, there is no fee for the first 4 copies. If ordered from Payroll Services, the fee is $5 for each reissue. Prior year duplicates will be $5 for each reissue. Fees are prepaid.

1042-S FORMS

All 2004 and later Duplicate 1042-S forms may be ordered via eTrac, or through Payroll Services. Please note that eTrac is only available to current, active employees.

All 1042-S Forms for years prior to 2004 must be ordered through Payroll Services.

To order through eTrac:
Log on to eTrac at http://www.usc.edu/etrac/ and click on the "Calendar Yearend Form (W2 and 1042S) Duplicate Request" link to submit a request for duplicate yearend forms. Before submitting your request, click on the "Personal Information Update" link to be sure that your home mailing address is correct. This will ensure that the form is mailed to the correct address.

To order through Payroll Services:
If you cannot access eTrac because you are no longer an active employee, you may request the duplicate directly from University Payroll Services. Manually complete a Duplicate W-2/1042-S Request Form and submit it to University Payroll Services at 3500 S. Figueroa Street, Room 212, MC 8016, Los Angeles, CA 90089-8016. You may also fax your request to (213) 740-3051 or email your request to payroll@usc.edu. The Request Form must be filled out properly and signed; otherwise it cannot be processed. The processing time takes 3 to 5 business days.

Fees for Duplicate 1042-S Forms:
If ordered by eTrac there is no fee for the first four copies of 1042-S Forms. If ordered from Payroll Services, the first duplicate for the current year is free, and subsequent duplicates are $5.00 each. Prior year duplicates will be $5 for each reissue. Fees are prepaid.
 

How do I understand my W-2?

Box #	Name	Description
Box 1	Wages, Tips, Other Compensation	This is your taxable wages (total gross wages less all "reduction items" such as retirement, health, dental, and vision insurance, parking, etc). This amount will not equal the year to date total on your last paycheck for the year. This amount does include taxable employer provided benefits, such as tuition assistance benefits, housing subsidy, etc.
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. 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-O" Social Security withheld. There is an annual maximum of FICA-O 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-M withheld. There is no yearly limit for FICA-Medicare tax withheld.
Box 7	Social Security Tips	The amount of tips reported by the employee to the employer during the year.
Box 8	Allocated Tips	The category is not applicable to USC.
Box 9	Advance EIC Payment	The amount paid to the employee as Advance Earned Income Credit Payment based on the filing of a W-5.
Box 10	Dependent Care Benefits	Total amount of dependent care withheld. Amount should not exceed $5,000.
Box 11	Nonqualified plans	Not applicable to USC
Box 12	"See instructions for box 12"	Code E - elective deferrals to Section 403(b) (Supplemental Retirement contributions for the year and Basic retirement contribution from 7/1/07) Code P - excludable moving expenses Code G – elective deferrals to a section 457(b) deferred compensation plan
Box 13	Retirement Plan	"Retirement Plan" will be checked if enrolled in any retirement plan.
Box 14	Other	The amount entered here is the amount withheld for 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 taxable wages (total gross wages less all reduction items such as health, dental, and vision insurance, parking, retirement, etc). This amount will 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 an NRA receiving a 1042S for tax-exempt wages, this amount will 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 reportable wages, less reductions, which are not subject to California State Disability taxes. Retirement plans are not "reduction items" for disability tax purposes and so are included. There is a yearly limit.
Box 19	Local Income Tax	The total amount of California State Disability tax withheld in the calendar year. There is a yearly limit.
Box 20	Locality Name	"CASDI" will appear here.

 

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.
 

What is a 1098-T Form? Who do I call with questions?

A 1098-T Form is provided to some students to alert them they may be eligible for federal income tax credits. Payroll does not handle 1098-T Forms, and cannot answer questions nor provide any assistance. For questions and requests for duplicates, please contact the Student Financial System at www.usc.edu/sfs.
 

What is a 1099-M Form? Who do I call with questions?

A 1099-M Form is provided to individuals who receive an annual payment amount of $600 or more through Disbursement Control. Payroll does not handle 1099 Forms, and cannot answer questions nor provide any assistance. For questions and requests for duplicates please contact Disbursement Control at: www.usc.edu/dc or call: 213-740-2281
 

What is a 1099-R Form? Who do I call with questions?

A 1099-R is provided to individuals for distributions from pensions, annuities, retirement or profit sharing plans, IRA’s insurance contracts, etc. For questions and request for duplicates please contact University Payroll Services at: www.usc.edu/payroll or call 213-740-8855.
 

What is the EITC? Who do I contact for further assistance?

Based on your annual earnings, you may be eligible to receive the earned income tax credit from the federal government. The earned income tax credit is a refundable federal income tax credit for low-income working individuals and families. The earned income tax credit has no effect on certain welfare benefits. In most cases, earned income tax credit payments will not be used to determine eligibility for Medicaid, supplemental security income, food stamps, low-income housing or most temporary assistance for needy families payments. Even if you do not owe federal taxes, you must file a tax return to receive the earned income tax credit. Be sure to fill out the earned income tax credit form in the federal income tax return booklet. For information regarding your eligibility to receive the earned income tax credit, including information on how to obtain the IRS Notice 797 or Form W-5, or any other necessary forms and instructions, contact the Internal Revenue Service at 1-800-829-3676 or through its Web site at www.irs.gov.