Comptroller Fiscal Year Memo Letter Head

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


Executive Summary

This memo provides Departments with instructions and important processing dates for year-end tax reporting and payroll processing.
 


TAX REPORTING and DISTRIBUTION

W-2 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.

  1. Notices have been printed on pay advices to remind employees to confirm their Home Address to be printed on the pay advice.
  2. 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.

  1. Avoid using a PO Box as the Home Address.
  2. Home Address cannot be outside of the United States. 
  3. If No Home Address is provided or for any manual delivery Departments should use the Department address.
  4. 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.
  5. All W-2 Forms that are undeliverable will be returned to CTR.  Departments will be required to pick up any returned mail.

W-2 Questions

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:

  1. Complete a Request for Correction Form doc format of req_correct_w2.doc .
  2. 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.

  1. 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).
  2. 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.
  3. The Employee must log on to ePay and update their W-4.
  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:

  1. Receipt vouchers for pay period ending 12/7/13 or earlier must be submitted to the Retirement Board by 12/13/13.
  2. 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.


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