M E M O R A N D U M
To: Chief Fiscal Officers, MMARS Liaisons, and Payroll Directors
From: Martin J. Benison, Comptroller
Date: December 18, 2013
Re: 2013 Tax Reporting and Year End Processing
Comptroller Memo FY#2014-15
This memo provides Departments with instructions and important processing dates for year-end tax reporting and payroll processing.
TAX REPORTING and DISTRIBUTION
Tax Year 2013 W-2 Forms for employees, along with the “Comptroller’s W-2 Form Instructional Brochure,” will be mailed to each employee’s Home Address on or before January 31, 2014.
- Notices have been printed on pay advices to remind employees to confirm their Home Address to be printed on the pay advice.
- Updates to Home Address must be made on or before January 3, 2014.
Employees can make online changes using ePay or contact their H/R Department or Employee Service Center.
- Avoid using a PO Box as the Home Address.
- Home Address cannot be outside of the United States.
- If No Home Address is provided or for any manual delivery Departments should use the Department address.
- Employees who have more than four Box 14 items will receive a notice to expect two W-2 Forms. The second form will contain only additional optional reporting.
- All W-2 Forms that are undeliverable will be returned to CTR. Departments will be required to pick up any returned mail.
All W-2 questions should be referred to the employee’s Payroll Office. The Comptroller’s Payroll Bureau (CTR-PRB) will help with any questions submitted by the employee’s Payroll Office. Please do not refer employees directly to CTR-PRB.
W-2 Form Reprint Process
Employees can reprint their own 2013 W-2 online using ePay. Forms prior to 2012 can be reprinted by Departments. Re-print instructions can be found here.
W-2 Form Corrections (W-2C)
If a Department or employee determines that the name, social security number or any of the information reported on an employee's W-2 Form is incorrect, the Department should:
- Complete a Request for Correction Form .
- The Request Forms should be forwarded to:
Office of the Comptroller, Attn: Silas Shah
One Ashburton Place, 9th Floor
Boston, MA 02108 Phone: 617-973-2339.
- Include a copy of the original W-2. Provide a detailed explanation of what happened and explain how the change affects each box amount (reduction or addition).
- Update HR/CMS or eProfile with corrections to non-tax information (e.g., name, address). Corrections that require updates to tax information will be made by the Comptroller’s Office.
- The Employee must log on to ePay and update their W-4.
- The Comptroller's Office will create the W-2C and W-3C Forms and file these with both the Social Security Administration (SSA) and the Department of Revenue (DOR). A copy will be mailed to the employee and the correction posted in HR/CMS. See: Payroll for North America > US Annual Processing > W-2 Adjustments.
HR/CMS will contain W-2C information for future reference and audit trail purposes.
YEAR END BUSINESS
Please carefully review year end business to prevent the need for W-2C corrections.
Final Wages/Deductions for 2013
The HR/CMS production runs on Tuesday, December 17, 2013 (for pay period ending 12/14/2013) and will produce the final employee compensation to be reported in Tax Year 2013. The final remittance advice/check date will be Friday 12/20/2013. Please encourage employees to go paperless to eliminate the need for pick-up that day.
Reminder: Year-end balances on the pay stub may not match the W-2 values. Non-taxable earnings, such as travel reimbursements paid through HR/CMS, are included on the pay stub but are excluded from taxable earnings. Only earnings subject to income taxes will be reported on the W-2.
Payroll Refund Receipt Voucher Deadline
All payroll refund receipt vouchers and PRRVs must be processed and submitted to the Retirement Board as follows:
- Receipt vouchers for pay period ending 12/7/13 or earlier must be submitted to the Retirement Board by 12/13/13.
- Receipt vouchers for pay period ending 12/14/13 must be submitted to the Retirement Board by 12/20/13.
Vouchers not processed by the December 20th deadline and received by the Retirement Board will require a W-2C.
Ending 2013 HCSA/DCAP/HCSAF and COMECC Deduction Fields
Benefit Strategies is the Plan Administrator for the GIC HCSA/DCAP pre-tax benefits. As a reminder, there is no automatic end-dating of these deductions. If not already done, Departments should enter an end date of 12/14/2013. When entering the new deduction, use the effective date of 12/15/2013 and an end date of 12/13/2014.
The last 2013 Tax Year deduction for DCAP, HCSA, HCSAF and COMECC will occur for the pay period ending 12/14/13 with an advice/check date of 12/20/13.