Form W-2 Overview

Wage and Tax Statements, Forms W-2, are sent to all employees each January for salary, wage, and other payments processed through the payroll system during the prior calendar year. All active employees will receive Form W-2s by January 31. Form W-2s for inactive employees will be mailed to the most current address on file no earlier than January 1.

 

W-2 Box Descriptions

Box	Title	Description
a	Truncated TINs	SSNs may be truncated with the first five digits of the nine-digit number replaced with asterisks or XXXs on copies B and C. Copy A (filed with the Social Security Administration (SSA) may not be truncated.
b	Employer Federal ID Number	Illinois State University’s EIN
c	Employer’s name, address, and zip code	Illinois State University Payroll Dept., address and zip code
d	Control Number	University Use Only
e/f	Employee’s Name, Address, and Zip Code	Employee’s name & address as it appears in Illinois State University’s HR/Payroll records
1	Wages, Tips, and Other Compensation	Total gross earnings less all pre-tax deductions
2	Federal Income Tax Withheld	Total amount of federal income taxes withheld
3	Social Security Wages	Taxable Social Security wages calculated by taking total gross earnings and subtracting all pre-tax deductions which fall under IRS code section 125. Maximum Wage Limit CY2022 $147,000
4	Social Security Taxes Withheld	6.2% of Box 3-Taxes withheld for Social Security
5	Medicare Wages and Tips	Taxable Medicare wages calculated by taking total gross earnings and subtracting all pre-tax deductions which fall under IRS code section 125. No maximum.
6	Medicare Tax Withheld	1.45% of Box 5-Taxes withheld for Medicare and 0.9% Additional Medicare on wages in excess of $200,000
7	Social Security Tips	N/A
8	Allocated Tips	N/A
9	N/A	N/A
10	Dependent Care Benefits	Total Dependent Care benefits reduced from earnings
11	Non-Qualified Plans	N/A
12a-d	Code C	Imputed income value of Group-Term Life Insurance over $50,000
12a-d	Code E	Total 403(b) employee contributions from earnings
12a-d	Code G	Total 457(b) deferred compensation plans reduced from earnings
12a-d	Code P	Excludable reimbursed moving expenses paid directly to employee (Not included in Boxes 1, 3 and 5)
12a-d	Code W	Employer contributions to health savings account (HSA)
12a-d	Code BB	Roth Contribution to 403(b)
12a-d	Code DD	Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable.
12a-d	Code EE	Roth Contribution to 457(b)
13	Retirement Plan	This box should be checked for employees who are participants in a staff retirement plan.
14	Other - UB Code Tuition	Taxable fringe benefit value of employer-provided tuition in excess of $5,250
14	Other - UA Code MCAP	Health Reimbursement (MCAP) benefits reduced from earnings
14	Other reportable items	State disability insurance taxes withheld
15	State	State of Illinois
15	Employer's State ID	Illinois State University’s state ID number
16	State Wages, Tips, etc.	Total gross earnings less all pre-tax deductions
17	State Income Tax	State income taxes withheld
18	Local wages, tips, etc.	N/A
19	Local income tax	N/A
20	Name of Locality	N/A