logo

Date: July 27, 2010

Bulletin Number: 1002

line

Subject

New Agency Control-D Report for Form W2-C (Corrected Wage and Tax Statement) Prints


Purpose

To inform agencies of a new Control-D report, NTax722 (Agency W2C Report).  The report will be available each time Form W2-C’s are printed.


Affected Employees

Employees who have a change in a prior year record, previously reported to the Internal Revenue Service (IRS).


Effective Date(s)

Immediately.


Background

In response to an Agency request, the Office of the State Comptroller (OSC) has created Control–D report NTax722 (Agency W2CReport).  Using the information on this report, agencies will have the information needed to inform their employees of corrections made to Form W-2s.  Please note, corrections made to Form W-2s for Social Security Number and/or Name only will not appear on this report.

Please refer to the following bulletins for additional  information on this process:

Per Payroll Bulletin 831(Automated Printing of Form W2-C), Monthly Processing of Form W-2C (Corrected Wage & Tax Statement), issued 7/25/08, each month OSC prints a new W2C for all employees who have had a change to wages, taxes, SS/Med or other relevant data previously reported.

Per Payroll Bulletin 611 (New Prior Year Social Security and Medicare Tax Refund Certification Form), any employee who receives a refund of SS/Med taxes for a prior year must sign a certification letter (AC3206), stating that they will not file a claim with the IRS for a refund of these taxes.

Per Payroll Bulletin 964 (Procedure Change for Prior Year SS/Med Tax Refunds), issued 1/5/2010, the refund of SS/Med taxes created by a change to prior year wages is not issued until the requested refund of money from the Federal Government is received by OSC.  The W2-Cs continued to be mailed to employees as scheduled in Bulletin 831, but agencies were not notified of the mailing.


OSC Actions

New Control-D Report NTax722 Agency W2C Report lists all Form W-2C’s mailed directly to employees (except for those for which corrections have been made to the Social Security Number or Name only). The following information is provided: Agency, Emplid, Calendar Year (of refund), Batch Number, Company, Name, (Refund) Box number, State Locality, Previous, Corrected, Increase/Decrease and Description/Comments.

Refer to Payroll Bulletin 831 for the W2-C printing schedule.

Employees will be listed with the agency where they are currently active or where they were last active.  If the employee is active in more than one agency, the employee will be listed on the report of the agency with the lowest record number.

Each NTax722 Agency W2C Report will be retained for 95 days on-line and 185 days in archive history.

If changes to prior year wages results in a refund of prior year Social Security and Medicare taxes, OSC will continue to remit refund checks to employees once OSC receives the refund amount from the Federal Government.

If an employee is due a refund and has changed agencies since the printing of the Form W2-C, the refund check will go to where the employee is currently active or where the employee was last active.  If the employee is active in more than one agency, the refund will be sent to the agency with the lowest record number.

The OSC Workers’ Compensation Unit will no longer mail to agencies a listing of employees receiving a refund.


Agency Actions

For all employees who appear on the report who are receiving a Social Security and Medicare tax refund , agencies must have the employees complete Form AC3206 (Prior Year Social Security and Medicare Tax Refund Certification) upon issuance of the Form W-2C.

Due to the delay between the issuance of the Form W2-C and the remittance of the refund as explained in Payroll Bulletin 964, an employee may appear on a prior agency’s NTax722 Agency W2C Report, but receive the refund from the employee’s current agency. If an agency receives a refund check and the employee does not appear on the agency’s NTax722 Agency W2C Report, the agency must access the Employee History Info Summary page to determine in which agency the employee may have received the Form W2-C.  The agency must then contact the prior agency to determine that the employee has signed an AC3206 certification letter prior to releasing the check to the employee.


Questions

Questions regarding Form W-2Cs may be directed to the Tax And Compliance mailbox.

Questions regarding Workers’ Compensation may be directed to the Workers’ Compensation mailbox.