Office of Payrol Administration





Get Adobe PDF Reader
 ADOBE ACROBAT READER
 (required to view PDFs)
Tax Related FAQs



What is a W-2 Wage and Tax Statement?
When do I get a W-2?
How do I get another copy of my W-2?
What do I do if my W-2 is incorrect?
How are the wages and taxes on my W-2 determined?
Why don't the total wages on my W-2 match my salary?
I worked for two agencies during the tax year. How many W-2 statements will I receive?
How are my pre-tax benefit program deductions shown in my W-2?
Do I pay taxes for fringe benefits?
What is the Domestic Partners benefit?
Is the payment I received for the Health Benefits Buy-Out Waiver Program reflected in my W-2?
Is my W-2 adjusted for voluntary contributions to charities through the Combined Municipal Campaign (CMC)?
Does my W-2 reflect adjustments for US Savings Bonds purchases through payroll deductions?

 

Page: 1 2


What is a W-2 Wage and Tax Statement?
Your W-2 is a record of your earnings and tax withheld for the year. You use information found on your W-2 to file your federal, state, and local tax returns.

The City of New York sends a copy of your W-2 statement to the Social Security Administration (SSA) to update your lifetime record of earnings. This is the basis for entitlement to retirement and disability benefits, survivor benefits for family members in case of your death, and eligibility for Medicare insurance coverage.

Learn more about Social Security
Learn more about your W-2 Wage and Tax Statement

[back to top]

 

When do I get a W-2?
You will receive copies of your W-2 Wage and Tax Statement every year by January 31.

[back to top]

 

How do I get another copy of my W-2?
Active employees can access NYCAPS Employee Self-Service free of charge at www.nyc.gov/ess.  You can request a duplicate W-2 from your agency payroll office or from OPA. For tax years 2006 and after, most agencies can print replacement W-2s for their employees. OPA will continue to provide duplicate W-2s for prior years.

Download the W-2 Duplicate Request form below, or call OPA at (212) 669-8555 to have it faxed to you. You may mail or fax your request to OPA as noted on the form.

A fee of $5 will be charged for each W-2 duplicate more than three years old. Payments may be made by:

  • Credit Card
  • Certified Check
  • Money Order
  • Debit Card (in person)
  • Payroll Deduction (for active employees only)

You can expect to receive the duplicate W-2 in five to ten business days. It will be sent in the mail to the address you indicate on the request, and cannot be faxed.

Download the W-2 Duplicate Request form (PDF)

[back to top]

 

What do I do if my W-2 is incorrect?
If the name, Social Security number, or amount of wages or taxes is incorrect on your W-2, contact your agency payroll office, which will research the problem and forward a W-2 Correction Request form along with documentation to OPA.

Expect OPA to process the corrected W-2 within ten to fifteen business days.

Download the W-2 Correction Request form (PDF)

[back to top]

 

How are the wages and taxes on my W-2 determined?
Beginning with the first payroll and continuing through the year, your earnings and tax deductions are posted to your year-to-date totals. Your W-2 reflects the accumulated year-to-date totals that show on your last pay statement of the year.

Learn more about your W-2 Wage and Tax Statement

[back to top]

 

Why don't the total wages on my W-2 match my salary?
The date of the wage payment determines the year into which your wages fall for tax purposes. Most City employees are paid 26 times a year, where each two-week pay period includes 14 days during which wages were earned.

If you worked the entire year, you actually worked more than that, usually by one more day. That additional day's pay will be reflected on the first payment for the following year and will be reflected in the following year's W-2. Every year there will be an overlap at the beginning and/or end of the year.

To make up for these days in certain years there are 27 pay periods. This last occurred in 2004.

See the pay schedule
Learn more about your W-2 Wage and Tax Statement

[back to top]

 

I worked for two agencies during the tax year. How many W-2 statements will I receive?
In most cases, you will receive one W-2 statement that will combine all earnings. Department of Education Custodians and Custodian Helpers will receive separate W-2 statements.

Learn more about your W-2 Wage and Tax Statement

[back to top]

 

How are my pre-tax benefit program deductions shown in my W-2?

Tax Deferred Annuity Accounts/Deferred Compensation Plans (TDA/DCP)
Contributions are shown in Box 12 of your W-2. TDA contributions are not subject to income taxes, but they are subject to FICA taxes. As a result, your wages shown for Social Security and Medicare taxes may be greater than wages shown for income taxes.

You file your federal, state, and city tax returns on the lower reported wage amount shown in your W-2 in Boxes 1, 16, and 18. Although your contributions are made through payroll deductions, your year-to-date earnings on your pay statement are not affected.

Pension
Contributions are shown in Box 14, IRC414H. Pension contributions are not subject to federal income tax, but are subject to state, city, Social Security, and Medicare taxes. You need to add the pension contribution shown in Box 14 to the reported wage amount.

Only standard pension deductions and certain "buy back" deductions are included in the IRC414H Box. Pension loan deductions are taxable and not included in the IRC414H Box.

TransitBenefit
The amounts for the TransitBenefit program are covered under Section 132 of the IRS code, and reflected in Box 14, IRC132. The amounts for TransitBenefit are not subject to taxable wages, Social Security, Medicare, state, and city taxes.

Health Insurance Premiums, Dependent Care Assistance Program (DeCAP), and Health Care Flexible Spending Account (HCFSA)
The amounts for these programs, covered under Section 125 of the IRS code, are reflected in Box 14, IRC125. The amount for DeCAP is shown also in Box 10. They are not subject to federal, Social Security, and Medicare taxes. The reduction in earnings shows on your W-2 but not on your pay statement.

The amount in the IRC 125 Box is subject to New York State and City taxes. The NYS income tax instructions directs the income tax filer to report wages as they appear on the W-2 in Box 1 then to add back the amount to arrive at New York State/City taxable wages.

See the FICA FAQ
Learn more about Social Security
Learn more about your W-2 Wage and Tax Statement

[back to top]

 

Do I pay taxes for fringe benefits?
There are six types of fringe benefits that are taxable:

Union Legal Service
A portion of the money the City contributes to the Union Welfare Fund is used to provide pre-paid group service benefits to eligible individuals. The cost of this benefit is considered income, whether the service is used or not. The value of the benefit varies by union affiliation.

Education
Reimbursements by unions and CUNY community colleges for non job-related undergraduate and graduate-level courses for amounts in excess of $5,250 are subject to federal income, Social Security, and Medicare taxes.

Motor Vehicle Use
If a City vehicle is assigned to you and you use it for driving to and from home, you are required to pay taxes on the value of the use of the vehicle. The amount is determined by mileage or a flat rate and is reported by your agency to OPA.

Parking
If you have access to free parking space for your own vehicle in areas in which equivalent parking costs are more than $215 per month, you are required to pay tax on the value of the parking above $215 per month. Your agency reports parking fringe benefit amounts to OPA.

Health Club Reimbursement
Reimbursements by the Management Benefits Fund are subject to income, Social Security, and Medicare taxes.

The amount of your taxable fringe benefits is shown in Box 14 and has increased your taxable wages in Box 1, Social Security and Medicare wages in Boxes 3 and 5, state wages in Box 16, and local wages in Box 18A or Box 18B. Taxable fringe benefits are reported and processed at the end of the year and may not be reflected in year-to-date earnings in your final pay statement.

Learn more about the Management Benefits Fund
Learn more about the transportation benefits
Learn more about your W-2 Wage and Tax Statement

[back to top]

 

What is the Domestic Partner/ Same Sex Spouse benefit?
The 2011 W-2 form includes the taxable value of providing City health plan and/or union welfare fund coverage for your domestic partner or same-sex spouse.

IIM- Imputed Income Married (The taxable value of the employer contribution for health benefits provided to a same-sex spouse.) This amount is excludable for New York State and Local taxes. This amount is included in Box 1 and must be reported for Federal taxes. This amount is shown in Box 14 labeled as "IIM".

IMP- Imputed Income (The taxable value of the employer contribution for health benefits provided to a retiree's domestic partner.) This amount is included in Box 1 and must be reported for Federal, State and Local taxes. This amount is shown in Box 14 labeled as "IMP".

The City paid your Social Security (Box 4) and Medicare (Box 6) taxes. Therefore, your taxable wage amounts (Boxes 1, 3 and 5) have been increased accordingly.

Learn more about the Employee Benefits Program
Learn more about your W-2 Wage and Tax Statement

[back to top]

 

Is the payment I received for the Health Benefits Buy-Out Waiver Program reflected in my W-2?
If you waived your health benefits coverage under the Buy-Out Waiver Program, the incentive payments you received are reflected in Box 1, taxable wages, Boxes 3 and 5, Social Security and Medicare wages, and Boxes 16 and 18, state and local wages.

Payments for the Health Buy-Out Waiver Program are included on your pay statement.

Learn more about the Health Benefits Buy-Out Waiver Program
Learn more about your W-2 Wage and Tax Statement

[back to top]

Is my W-2 adjusted for voluntary contributions to charities through the Combined Municipal Campaign (CMC)?
Your W-2 wage information is not adjusted for your tax-deductible CMC contributions. You can determine the amount of your contributions from your pay statements or through Employee Self Service, if your agency is a NYCAPS agency.

Find out more about the Combined Municipal Campaign

[back to top]

 

Does my W-2 reflect adjustments for US Savings Bonds purchases through payroll deductions?
Your W-2 does not reflect adjustments for Savings Bond purchases. The interest from savings bonds is exempt from state and local income tax and may be deferred from federal tax until the bonds are redeemed.

Learn more about the savings bonds options

[back to top]

Page: 1 2

Spotlight

Quick Links

 TransitBenefit Program
 TransitBenefit Commuter Savings Calculator
 2014 Holiday/Pay Calendar
 W-2 Quick Reference Guide, 2013
 3-year Calendar 2012-2013-2014
 3-year Calendar 2013-2014-2015
 LoDI Refund Claim FAQ
 NYC.gov
 NYC Comptroller
 NYC Direct Deposit
 Citywide Time and Leave Library (only available when logged on to NYCNet)
 Employee Self Service