W-2 and W-2c Frequently Asked Questions

Employers must provide each employee and the Social Security Administration (SSA) a Form W-2 to report the wages paid, tax withholding, and taxable benefits for each employee for the calendar year. Some exceptions apply for Nonresident Aliens/Foreign Nationals.

Beginning with CY2024, you must “Consent” to receive the electronic version of this form. You may change your consent at any time. If your electronic consent is active when the paper W2 forms are generated (around mid-January), you will not receive a paper copy. 

If you have not “Consented” to receive the electronic version of your W-2 Form by the time they are generated (around mid-January), it will be mailed.

The University of Alaska is required to furnish copies B, C, and 2 of Form W-2 to employees by January 31 of the following calendar year. The "furnish" requirement is met if the form is mailed for paper copies or available in UAOnline for the electronic version, on or before January 31.

Contact the UA Human Resources Accounting Team at  ua-hr-accounting@alaska.edu or (907) 450-8200.

The HR Accounting Team can only provide information related to the W-2 produced by the University of Alaska. For tax advice or questions regarding filing procedures, please contact the IRS or your tax advisor.

If you have “Consented” to receive your W-2 Form electronically, you can access W-2s from the current year, and back to 2015, through UAOnline . Refer to W-2 Form Access via UAOnline for instructions on viewing, printing, and saving your online W-2.

If you have not “Consented” to receive your W-2 Form electronically, you will need to contact the UA Human Resources Accounting Team at  ua-hr-accounting@alaska.edu or (907) 450-8200 to request a copy.

Your W-2 is mailed to the same address as your other HR-related document (benefits information, pay check, etc.). If your address has changed or is incorrect in the Human Resources (HR) system, your W-2 may be forwarded to your new address or may be returned to the University of Alaska.

You can verify and update your mailing address in UAOnline by selecting "My Profile" on the main screen, and then selecting "Personal Information”. The address is listed under the “Address” section on the page. Click on the “Pencil” icon under the “Mailing” address in order to update it. A window will pop up allowing you to make changes. After changes have been made, select the Update button.

If your name or social security number appear incorrect, please submit a request to the UA HR  Personnel team to make a correction. Once you have clicked on the link to
submit a request, please put “SSN Correction” in the Brief Description field and attach a copy of your social security card.

Please do not provide your social security number through email to ensure information security. 

If your name and SSN are correct but are not the same as those shown on your Social Security card, refer to the SSA website or call 1-800-SSA-1213.

The amounts in Box 1 (Wages, tips, other compensation), Box 3 (Social Security wages), and Box 5 (Medicare wages and tips) will differ from one another and from your year-to-date earnings. This is because some items deducted from an employee's gross pay are considered pre-tax items and therefore are not subject to Federal, Medicare or Social Security tax withholding. Also, some employees will receive taxable benefits which will increase the taxes and are subject to Federal, Medicare or Social Security tax withholding.

You may view your year-to-date earnings via UAOnline. Login to UAOnline, select the "Employee" button. From the “Employee Dashboard” menu, you can select the “Earnings” drop down list to see your Year-to-Date Earnings, Earnings By Date Range or Earnings By Position. You can see deductions from the “Deductions History” link. Select the From and To dates (e.g. January 2023 to December 2023) in order to see the summed amounts for each deduction listed. You can also select the down arrow for a specific deduction in order to see the breakdown by month.

Federal pre-tax deductions include PERS, TRS, ORP, employee and dependent health charges, flexible spending accounts, health savings accounts, university parking permits, and TDAs (tax-deferred annuities).

Medicare and Social Security pre-tax deductions include employee and dependent health charges, flexible spending accounts, and university parking fees.

Taxable benefits include UA paid tuition, personal use of university vehicle (mileage), relocation, FIP (Financially Interdependent Partner) taxable health benefits and Additional Life Insurance Taxable benefits. All of these taxable benefits are subject to Federal, Medicare and Social Security tax withholding.

Box explanations from the IRS are available on the W-2 Form Explanation webpage and on the back of the printed Form W-2.
 
 
No, your FSA deductions for health care will not be included on the W-2 nor will you receive any other form indicating the amount paid into the account. The FSA health care amount is deducted from the employee's gross pay and is not subject to federal, FICA Old Age (Social Security), or FICA Medicare taxes.
Tuition for undergraduate courses is not a taxable benefit and will not appear on an employee's W-2. However, tuition for graduate level courses taken by dependents is a taxable benefit and subject to Federal, FICA Old Age (Social Security), and FICA Medicare taxes.

Tuition for graduate level courses taken by employees in excess of $5,250 is also a taxable benefit and subject to federal, FICA Old Age (Social Security), and FICA Medicare taxes. Any taxable tuition amount will be included in Box 1 (Wages, Tips and Other Compensation). Box explanations from the IRS are available on the W-2 Form Explanations webpage and on the back of the printed Form W-2. Contact your tax consultant for the appropriate IRS reporting process.

Yes, relocation payments are a taxable benefit and subject to federal, FICA Old Age (Social Security), and FICA Medicare taxes. Any relocation amount will be included in Box 1 (Wages, Tips and Other Compensation). Box explanations from the IRS are available on the W-2 Form Explanations webpage and on the back of the printed Form W-2. Contact your tax consultant for the appropriate IRS reporting process.
 
No, the IRS does not require that union dues/fees deductions be reported on the W-2. However, year-to-date union dues/fees deductions can be viewed on UAOnline. Login to UAOnline, and then select "Employee Services," "Pay Information," and "Deductions History." Select the From and To dates (e.g. January 2023 to December 2023) and click "Display." Totals for all of your deductions, including those for union dues/fees, will be displayed for the selected period.  Click on a deduction name to view a monthly breakdown.
The W-2c is an addendum (correction) to the original W-2 and must be filed with your income tax return along with your original W-2 form. A W-2c may be issued for numerous reasons (e.g., the original W-2 may reflect the incorrect name, Social Security number, wages, or tax withholding). Only the items that need to be corrected will be reflected on the W-2c. As with the W-2, the university sends a copy of the W-2c to the Social Security Administration (SSA).
If you receive a W-2c after you have filed your income taxes, the IRS may require that you file an amended income tax return. Contact your tax consultant for the appropriate IRS reporting process.

Need additional help or have questions?

Please contact ua-hr-accounting@alaska.edu for additional assistance. To contact other UA HR teams, please visit our Contact Us page.