Form W-2

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 CY2019 $132,900
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 0.09% 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.
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 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)
12W	Health Savings Account (HSA)	Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health savings account.
13	Retirement Plan	This box should be checked for employees who are participants in either the 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 – PSL-EE	FFCRA Sick leave wages subject to the $511 per day limit 1/1/21-3/31-21
14	Other – PSL-Fam	FFCRA Sick leave wages subject to the $200 per day limit 1/1/21-3/31/21
14	Other – Pd-FMLA	FFCRA Emergency family leave wages 1/1/21-3/31/21
14	Other - ARPA-EE	ARPA Sick leave wages subject to the $511 per day limit 4/1/21-9/30/21
14	Other - ARPA-Fam	ARPA Sick leave wages subject to the $200 per day limit 4/1/21-9/30/21
14	Other - ARPA-FMLA	ARPA Emergency family leave wages 4/1/21-9/30/21
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