Taxes, W-2’s and W-4’s

W2s

Consult a Tax Professional

Consult with a licensed tax professional for any tax-related questions, we are NOT allowed to give tax advice.

How are taxes calculated?

The U.S. income tax system has many categories that include federal (resident and non-resident) and state taxes. While working or studying in the U.S., individuals are required to file an annual tax report and pay the U.S. government a percentage of all U.S. income or receive a refund on taxes that are overpaid. The tax amount depends on residency status, marital status, income, and the number of allowable deductions. The IRS has a Tax Calculator to help estimate your withholdings.

Benefits of Receiving Form W-2 Electronically

• Eliminates the risk of W-2 information getting lost or stolen in the mail
• Eliminates delays in receiving the information due to the postal mailing process
• Secure access to your W-2 at any time

Where to access your W-2 Statement?

Login to My ADP using your User ID and password you created when you registered with ADP W-2 Services.

How to Access and Receive Your W-2 Electronically

Creating an ADP Account Instructions

What Are W-2s?

Boise State University is required by the IRS to provide all employees with a W-2 Form, Wage, and Tax Statements for each calendar year to be used in completing the employees’ annual tax returns.

The W-2 From details the employee’s compensation (earnings) and tax withholding amounts for the year from their paycheck.

According to the Federal Treasury Regulations 31.6051-1, the W-2 form must be furnished, meaning properly addressed and postmarked, by January 31st and the 1042 Form (for Foreign National employees) by March 15.

I didn’t have any Federal or State Taxes Reported on my W-2, why?

You would not have had any federal and state withholdings taxes reported if you claimed an exemption from withholding on your W-4 form for the year. In addition, the university is on a bi-weekly pay schedule, and if your earnings are under a certain threshold for a pay period, you may not have been subject to any federal or state withholding taxes. We recommend reviewing your tax information on each pay date. You can change your Employee’s Withholding Allowance Certificate (W-4) at any time.

I am a nonresident alien on a treaty; will I get another form in addition to my W-2?

Nonresident aliens, who qualify for a treaty exemption and have completed the necessary paperwork, will receive a Form 1042-S showing their treaty-exempt earnings. Form 1042-S is required before you can complete your income tax return.

I am a student and do not see Social Security or Medicare Taxes on my W-2, Why?

The Internal Revenue Code imposes a tax on employers and employees referred to as the Federal Insurance Contributions Act (FICA). The Code, however, contains a number of exceptions to the FICA tax. The first is the Student FICA exception of Section 3121 (b)(10), which exempts services performed for a college or university by a “student who is enrolled and regularly attending classes” at the institution. The second is the Nonresident Alien (NRA) FICA exception under Section 3121(b)(19), which exempts an NRA employee in F-1, J-1, and Q-1 status.

See the below link for more information:

Student FICA Exception

Access Current and Previous W-2 Documents

2019-Current

Access Tax Year 2019-current via MY ADP (Click here for instructions)

2007-2018

Access Tax Year 2007-2018 via myBoiseState (Click here for instructions)

Disclosure Notices

W-2 Disclosure Notices

Tax Tips

Latest IRS Tax Tips

The Name or Social Security Number is wrong on my W-2, what should I do?

Your name and social security number must match the information on your W-2. Bring your social security card and the incorrect Form W-2 to the Human Resources front desk. A corrected W-2 will be issued within 5 business days.

The wages in Box 1 or my W-2 do not match my contract. What is the problem?

The W-2 is taxable earnings and is calendar year based, Jan 1 through Dec 31. Contracts cross calendar years as they are Fiscal Year based, i.e. July 1 through June 30. Taxable earnings are calculated as follows:
Plus (+) Contract/Gross earnings paid to employee in calendar year Jan 1 – Dec 31
Minus (-) Tax deferred/Pre-tax deductions, i.e. retirement, medical & dental insurance
Plus (+) Taxable fringes, i.e. taxable moving expenses, taxable tuition
Equals(=) Taxable earnings reported in box 1 of W-2

Why are Box 1 wages (Wages, tips, other compensation) and Boxes 3 and 5 wages (Social Security wages and Medicare wages and tips) different from each other?

The following deductions, if you chose pre-tax versus after-tax, reduce your Federal, State, Social Security and Medicare wages:

• Medical Insurance
• Dental Insurance
• Flexible Spending Accounts, i.e. Medical and Dependent Care

The following deductions reduce only from Federal and State wages:

• Parking
• 401(k) PERSI Choice

W-4’s

How are taxes calculated?

The U.S. income tax system has many categories that include federal (resident and non-resident) and state taxes. While working or studying in the U.S., individuals are required to file an annual tax report and pay the U.S. government a percentage of all U.S. income or receive a refund on taxes that are overpaid. The tax amount depends on residency status, marital status, income, and the number of allowable deductions. The IRS has a Tax Calculator to help estimate your withholdings.

How do I file for Idaho State tax withholding?

The State of Idaho has a separate W-4 form from the Federal W-4 form for state tax withholding.

You can file a new Form W-4 anytime your tax situation changes and you choose to have more or less tax withheld.

Our job aides to make those changes in Bronco Hub and the paper forms are at the bottom of this page.

Is a new Form W-4 required each year?

No. The original Form W-4 submitted remains in effect until the employee submits a new one. An exception to this rule applies when employees claim exempt from federal income tax on the Form W-4, in which case they are required to submit a new Form W-4 by a February deadline established by the Internal Revenue Service the following year. If a new Form W-4 is not submitted to payroll by the February deadline, Boise State University is required to withhold federal income tax as though the employee claimed single and zero allowances. IRC § 3402(f)(4); IRS Publication 15; Circular E Employer’s Tax Guide)

Is there a limit on the number of Form W-4 changes I can make within a year?

No. The Internal Revenue Service does not restrict the number of Forms W-4 an employee may file.

Can I claim a flat dollar or percentage of withholding on the Form W-4?

No. In the 2014 Form W-4 instructions, the Internal Revenue Service clarifies that a flat tax or dollar amount of withholding is not an option. Employees may specify a dollar amount to be withheld in addition to the amount of withholding based on their filing status and withholding allowances, line 6 of Form W-4.

When is a Form W-4 invalid?

Under Internal Revenue Service regulations, a Form W-4 is invalid if any of the required information is missing or the employee does not sign the form. In addition, a Form W-4 is invalid if the official language on the form is deleted or otherwise “defaced”. The Internal Revenue Service explains in Circular E, Employer’s Tax Guide, that if, on the date, an employee submits a Form W-4 to payroll, and indicates in any way that the information provided is false, the Form W-4 is invalid.

When a Form W-4 is invalid, the payroll office is required to continue withholding based on the prior Form W-4 filed by the employee. If there is no prior form on file, withholding will be based as if the employee claimed single with zero allowances.

How do Extra Withholdings work?

Extra Withholdings is an amount of money you request your employer (Boise State University) to withhold from your paycheck to pay the IRS for federal income taxes beyond the normal amount. For example, if you wish to have an additional amount of $1000 to be paid to the IRS the amount you enter to have that deduction would be $1000 divided by 26 (how many pay periods in a year) = $38.46 per pay period.

What is a taxable reimbursement?

Certain business-related expenses reimbursed to employees (or paid on their behalf) are taxable. Once a month, Accounts Payable submits a report to Payroll showing taxable reimbursement(s) or payment(s). Once the report is received, Payroll arranges to withhold the additional tax due in the next pay cycle.

To learn more about taxable reimbursements, please visit Tax Reporting FAQs.

After reading the FAQs, if you still have questions, please contact Suzy White in Tax Reporting at swhite@boisestate.edu.

Helpful tools

Click here to use a W-4 Withholding calculator provided by the IRS

Tax Reporting FAQs

Federal & State Withholding

Go online to Bronco Hub to file or make changes to your W-4.

Instructions on How to View/Update Withholdings

Paper W-4 Forms

Click here for a Federal paper W-4 form

Click here for a paper Idaho W-4 form

Return paper W-4 forms to the Human Resources Payroll Team at Mail Stop 1265.

Consult a Tax Professional

Consult with a licensed tax professional for any tax-related questions for legal reasons Boise State University professionals cannot give tax advice.