State Payroll Services
A Brief Description of State of New York Form W-2 (Wage and Tax Statements)
In order to help employees of the State of New York better understand the information reported on their Form W-2, the Bureau of State Payroll Services has developed a brief description of how certain data is derived and what it represents.
As you review your Form W-2 Statement for 2011, consider the following:
1. Comparing your Form W-2 and your final paycheck/advice statement:
The Federal Taxable Wages reported in Box 1 (Wages, Tips, and Other Compensation) on the Form W-2 is generally the same amount that is reported as the Federal Taxable Gross on your final paycheck/advice statement for calendar year 2011.
There are a few exceptions to this. The most common is the reporting of payments for Taxable Expenses (e.g. non-overnight meals) and the reporting of fringe benefits at year end that are not reported on the paycheck/advice statement. These additions to Federal Taxable Gross are reported in Box 14 of the Form W-2 statement. Taxable expense is reported as (EXP). Fringe benefits include but are not limited to Third Party Sick pay (TPS), Imputed Income (IMP), Imputed Income Married (IIM), personal use of a State-Provided Vehicle and Certification and Licensure Exam Fee Reimbursement (FRB).
2. Explaining Form W-2 wage reporting differences:
Social Security Wages (Box 3) and Medicare Wages (Box 5) are in many instances different from the amount reported for Federal Taxable Wages (Box 1). The difference may, represent before tax contributions to the following:
- 414(h) retirement
- 403(b) Tax Deferred Annuities
- 457(b) NYS Deferred Compensation Plan
In addition these amounts may be different because the maximum Social Security Taxable Wage is capped at $106,800.00. There is no cap on the taxable Medicare wages.
3. Reporting deductions for non-taxable health insurance:
Non-taxable health insurance is not reported on the Form W-2 and is excluded from Federal Taxable Wages, Social Security Wages and Medicare Wages.
The total amount deducted for non-taxable health insurance is reported as a year-to-date amount on your final paycheck/advice statement for the calendar year. Retain your last paycheck/advice statement for 2011 as a record of the Non-taxable Health Insurance paid in 2011.
4. Reporting deductions for charitable contributions through SEFA:
Charitable contributions to SEFA are not reported on the Form W-2. The total amount deducted for SEFA is reported as a year-to-date amount on your final paycheck/advice statement for the calendar year.
Retain your last paycheck/advice statement of 2011 for a record of the SEFA amount for tax purposes.
5. Reporting deductions for the Health Care Spending Account:
The total amount deducted for the health care spending account is reported as a year-to-date amount on your final paycheck/advice statement for the calendar year. This deduction is not reported on the Form W-2 boxes for Federal Taxable Wages, Social Security Wages and Medicare Wages.
6. Reporting of the NYS-Ride Transportation Benefit Program and the CUNY Transit Benefit Transportation Spending Account Program:
Employees participating in these programs should retain their last paycheck/advice statement for 2011 as a record of their pre-tax and after-tax transit benefit amounts. Although the pre-tax amount is deducted in Boxes 1, 3 and 5 to calculate the taxable salary for Federal income tax and Social Security and Medicare taxes, the amount paid for the pre-tax transit benefit and the after-tax transit benefit in 2011 do not appear on the Form W-2.
7. Employees paid in Agencies 01071 and/or 01072, who are members of the New York State organized militia and whose military pay is exempt from NYS income tax as provided by New York Tax Law will see this exempt amount in Box 14 of the Form W-2 with code MNA.
A sample Form W-2 and an explanation of what the individual boxes contain follow:
2011 Form W-2 Description of Boxes
Box 1 Wages, Tips and Other Compensation Federal taxable wages are reported in this box.
Box 2 Federal Income Tax Withheld
The total Federal income tax withheld from your pay is reported in this box.
Box 3 Social Security Wages
The wages subject to Social Security tax, not to exceed $106,800.00.
Box 4 Social Security Tax Withheld
The total Social Security Tax deducted from your pay, not to exceed $4,485.60.
Box 5 Medicare Wages
All wages subject to Medicare tax. There is no salary cap on Medicare wages.
Box 6 Medicare Tax Withheld
The total Medicare tax deducted from your pay.
Box 9 Advance EIC Payments
The total Earned Income Credit advanced to the employee.
Box 10 Dependent Care Benefits
The total dependent care deductions.
Box 12 Codes
E - Section 403(b) contributions
EE- Section 457(b) designated Roth Contribution
G - Section 457(b) deferred compensation plan
P - Excludable moving expense reimbursements (not included in Boxes 1, 3 or 5)
Box 13 Checkboxes
Retirement Plan - This box is checked if you are eligible to participate in a NYS retirement plan.
Third Party Sick Pay – This box is checked if you received third party sick pay benefits.
Box 14 Other
Amounts to be reported:
414(h) All non-taxable Tier 3 and Tier 4 contributions made to New York State or City retirement systems or to TIAA-CREF must be reported for State and Local taxes. If there is a minus sign (-) with this amount, it can be disregarded for State and Local taxes since the taxes have already been paid.
UTA Uniform/Tool Allowance
EXP Taxable Expense – This code is used for payments of “lieu of expenses,” non-overnight meal allowances, excess per diem reimbursements or personal car mileage.
FRB Taxable Fringe Benefit – Lease value of employer provided vehicle and/or Certification and Licensure Exam Fee Reimbursement.
EDA Educational Assistance Payments
TXP Taxable transportation fringe benefits (parking) in excess of IRS excludable amounts.
PPL Pre-Paid Legal Expense
IIM Imputed Income Married- The value of the employer contribution for health insurance benefits provided to a married employee’s same-sex spouse.
WCX Workers' Compensation excluded amount. This is the amount awarded by NYS Workers' Compensation Board which is excluded from the gross pay for the current year for a work- related injury.
IRC125 City University of New York (CUNY) employees only. This amount includes Dependent Care, Flexible Spending Account, and Non-Taxable Health Insurance and is excludable for Federal income tax, FICA and Medicare taxes. It is not included in Boxes 1, 3 and 5. This amount must be reported for State and Local taxes.
MNA The amount of military pay exempt from NYS income tax as provided by New York Tax Law.
Note: This is applicable to members of the New York State organized militia only paid in Agencies 01071 and/or 01072.
TPS The amount of taxable sick pay paid by a third party.
CPA Chaplain's Parsonage Allowance
Box 15 State
Employer's state ID number; a two-letter code from the list below indicating which State income taxes were withheld.
| NY - New York | CA - California | PA - Pennsylvania |
| IL - Illinois | FL - Florida | SC - South Carolina |
| DC - District of Columbia | GA - Georgia | TX - Texas |
| VA - Virginia | MA - Massachusetts | MD - Maryland |
| NJ - New Jersey | PR - Puerto Rico |
Box 16 State Wages
The State wages reported for the State of New York are required by law to be the same as the amount of Federal wages reported in Box 1 – Wages, Tips and Other Compensation.
Box 17 State Income Tax
The total State tax withheld is reported in this box.
Box 18 Local Wages
The total Local wages are reported in this box. New York City wages are on the top line and Yonkers wages are directly below in the same box. For a part-year New York City resident, the amount reported is for the period that the employee was a New York City resident. The Yonkers wages are the same amount as the State wages.
Box 19 Local Income Tax
The total Local taxes withheld are reported in this box. If applicable, New York City tax withheld is on the top line and Yonkers tax withheld is directly below in the same box.
Box 20 Name of Locality
The name of locality if Local income tax was withheld for New York City and/or City of Yonkers.
Employer's Name and Address
This information will be printed on all copies of the Form W-2 and include:
Employer's Name and Address
This information will be printed on all copies of the Form W-2 and include:
- NYS Federal ID #14-6013200
- City University Federal ID #13-3893536
- NYS Environmental Facilities Corporation Federal ID #14-1499804
- NYS Foundation for Science, Technology & Innovation Federal ID #86-1167163
- SUNY Construction Fund Federal ID # 14-6019701
- Industrial Exhibit Authority Federal ID #16-1332929
Retain your last paycheck/advice statement of 2011 for a record of any Non-taxable Health Insurance, payments to health care spending account in 2011 and charitable contributions made to SEFA in 2011.
Employees participating in the NYS-Ride Program should retain their last paycheck/advice statement for 2011 for a record of their participation in the program.
CUNY employees with deductions for the Commuter Benefits Program should retain their last paycheck/advice statement of 2011 for a record of their participation. This information does not appear on the Form W-2.
If you have any questions regarding this information, contact your agency Payroll Officer.
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