W-2 Information
- 2023 Online W-2s will be available mid-January for those who have signed up or will be signing up to receive their W-2 online.
- An email will be sent to you when your W-2 is available to view and print.
- You may print as many copies as you need.
- If you did not elect to receive your W-2 online, it will be mailed by January 31, 2024 to your home address as maintained in Employee Self Service (ESS).
- Duplicate 2023 W-2s will only be available using ESS.
- If you need a duplicate 2023 W-2, enroll in Online W-2s via Employee Self Service by following these W-2 instructions.
- W-2s will consist of four copies.
- One of them will be marked COPY "C" FOR EMPLOYEE’S RECORDS, and should be retained permanently.
- If your 2023 payroll record includes wage or tax information for multiple localities (two or more cities or a city and a school district), or for more than one state because you moved during the year between OH, KY, and IN, you will receive this information on multiple Forms W-2 (also see Boxes 18, 19, and 20, below).
Please verify that the following data is correct on your W-2, your pay statements and Form 1095-C:
- Your name should match your name on your Social Security Card.
- Your Social Security Number should match your number on your Social Security Card.
- Your current home address should be displayed.
- Your correct taxing jurisdictions should be included.
Corrections are to be requested as follows:
- Change of address - through Employee Self Service.
- Name changes, Social Security Number corrections, and tax jurisdiction changes – email the Human Resources department.
If you have any questions regarding the information included on your Form W-2, please e-mail Payroll Operations at UCFlexpa@uc.edu.
| Item | Description | |
|---|---|---|
| Box 1 | WAGES, TIPS, OTHER COMPENSATION. This is the taxable amount reported to the Internal Revenue Service (IRS). It includes any taxable fringe benefits (such as the taxable portion of graduate level tuition remission), as well as the taxable value of group-term life insurance (see Box 12, below). Your taxable (Box 1) gross should be entered on the wages line of your Federal tax return. It includes all earnings and UC benefit credits paid to you in 2023, less all of your pre-tax benefit and retirement deductions. |
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| Box 5 | MEDICARE WAGES AND TIPS. Income subject to the Medicare tax is not reduced by any retirement deferrals, but it is increased and decreased by credits and pre-tax deductions for Choice Benefits, as well as pre-tax parking deductions. There was no applicable limit on Medicare wages in 2023. | |
| Box 6 | MEDICARE TAX WITHHELD. State employees in Ohio do not pay into Social Security, but state and local government employees hired, or rehired, after 3/31/86 must pay the Medicare portion of the Social Security (FICA) tax. The only applicable exceptions at UC are student employees working while enrolled at least half time and attending classes, and international students and scholars visiting the U.S. for a limited period and considered tax nonresidents under F-1 or J-1 visas. The Medicare tax rate is 1.45% or 2.35% for taxable earnings over $200.000.00. | |
| Box 10 | DEPENDENT CARE BENEFITS. This is the pre-tax amount paid into a dependent care flexible spending account as part of the UC Benefits program. Only dependent care benefits are reportable. Other pre-tax deductions withheld under UC’s Benefits plan are not reportable. | |
| Boxes 12a, 12b, 12c, and 12d | Up to five amounts may appear, when applicable, as described here and in the Notice to Employee on the back of your Form W-2. May result in a 2nd W-2 being printed. Each of the following codes may be applicable: C - Taxable value of life insurance coverage. The calculated taxable value of group-term life insurance in excess of $50,000 that has been added into Box 1 as “other compensation”. E - Section 403(b) pre-tax deductions. Total “elective deferrals”, which include pre-tax employee deductions to the “grandfathered” (pre-1977) TIAA/Fidelity retirement plan, as well as all of UC’s supplemental Tax Deferred Opportunities (TDO), other than the Ohio Deferred Compensation Plan. STRS, OPERS, and ARP deductions DO NOT add into this total. Internal Revenue Code Section 403(b) plan deferrals were generally limited to $22,500 in 2023, with a $7,500 “catch-up” deferral permitted if you were over age 50 or reached age 50 by 12/31/2023. G - Section 457(b) contributions. Any amount that you contributed to the Ohio Public Employees Deferred Compensation Plan (OPEDC). Up to $22,500 could additionally be deferred into this plan in 2023. The $7,500 “over age 50” catch-up was also applicable, or a special catch-up provision was available near “normal retirement age” (contact OPEDC for details). W - Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health savings account. DD - Aggregate reportable cost includes the cost of coverage under the UC-sponsored group health plan for the employee and any person covered by the plan because of a relationship with the employee. The amount reported with Code DD is not taxable. |
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| Box 13 | The “Retirement plan” block must be checked for all UC employees, including student employees who chose not to contribute to OPERS based on an optional student exemption. By checking the “Retirement plan” block, an employer notifies the IRS that an employee’s eligibility for a deductible Individual Retirement Arrangement (IRA) is limited. | |
| Boxes 18, 19, and 20 | LOCAL WAGES/TAXES/LOCALITY NAMES. In addition to the information reported for municipal income taxes withheld, Ohio SCHOOL DISTRICT INCOME TAX (SDIT) data will be provided in these boxes if any SDIT has been withheld. Only one locality will print on each W-2, so employees with more than one local tax will receive multiple copies of Form W-2, each indicating a separate locality. Please note that the combination of Indiana or Kentucky state tax and Cincinnati tax will also result in two forms printing. |
The Notice to Employee on the back of copies B and C includes information furnished by the IRS regarding income tax refunds, Form W-2 corrections, dependent care expenses, and other potentially important concerns of taxpayers. For more information please review the W-2 instructions. If you have any questions regarding the information included on your Form W-2, please e-mail Payroll Operations. |
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Payroll Operations is not able to offer tax advice to any employee on how to complete a tax return. Please consult a professional for assistance.
Please see the below instructions for viewing and printing your 2023 Form W-2. You can also view instructions with screenshots at this link: Instructions for accessing your W-2 in UCFlex
1. To view and print your online W-2, you must be logged in to the UC network - which means accessing UCFlex from the UC campus or using VPN access when off campus.
- For VPN instructions, click here: Instructions for accessing UCFlex via the UC VPN
- NOTE: All login issues must be directed to our Help Desk at (513) 556-4357 (Option 2) or https://ituc.service-now.com/sp
2. Log into UCFlex (www.ucflex.uc.edu)
3. Click on the “ESS” Tab
4. Click on “W2 Display/Print” tile
5. Enter the last 4 digits of your Social Security Number
6. Select the tax year of the Form W-2 you wish to view
7. To view the Form W-2, Click “Display”- (NOTE: some employees will have multiple W-2's per year). If this is the case for you, the "Next Form" button will be activated.
8. To print the Form W-2, right-click on the displayed PDF and choose “Print” (make sure to print all pages of your Form W-2 for your tax filings).
To view the PDF, it is necessary to use a compatible internet browser and appropriate version of Adobe software.
Issues with Employee Self Service login or trouble viewing the Form W-2 PDF should be directed to our Help Desk at (513) 556-4357 (Option 2) or https://ituc.service-now.com/sp.
Online W-2 enrollment for future year W-2’s is available in Employee Self Service (ESS). Enroll today and your future W-2’s will be available for you to print in early January next year. This will greatly speed up your access to your W-2 and contribute to the University's green initiative. The cutoff date to enroll is December 31st.
If enrolled, you will receive an e-mail in early January informing you how to view and print your W-2 using ESS. You can also reprint your W-2 at any time.
Your election to enroll in the online W-2 program will carry forward to future years, saving you the time and effort of enrolling annually. Should you decide to revert to receiving a mailed copy of your W-2, you can change your election up to December 31st each year. Please ensure your address is up-to-date in ESS.
To enroll in the online W-2 program -
Log into the UC network from campus or by using VPN access when off campus.
Log into UCFlex.
- Click on the “ESS” Tab.
- Click on the “Overview – Employee Self Service” tile
- Click on "Your Pay Statement, W-4 Tax Withholding, and Online W2 Services."
- Click on "Make Your Online W2 Election."
- Read the Disclosure Notice.
- Click the checkbox that says "I agree to the above terms and conditions."
- Make your election (2 options):
- Receive a paper W-2.
- Receive an online W-2.
- Click Save
- Two messages will appear at the top of the screen:
- "You will receive an email confirmation shortly." "Your election has been saved successfully."
Further details can be found in the Disclosure Notice on the W-2 election screen.
Other matters not covered above, or in the Disclosure Notice, should be directed to Payroll Operations.
DISCLOSURE NOTICE:
Form W-2 Consent
If you do consent to receive your Form W-2 online, you will not receive a paper copy of the subsequent W-2 furnished for you. The designation made will be in effect for all future Form W-2’s furnished, unless rescinded.
If you have consented to receive the Form W-2 online, communications will be sent in January to notify you when your online Form W-2 is available for viewing/printing.
If you do not consent to receive your Form W-2 online, you will continue to receive a paper Form W-2. This designation made will be in effect for all future Form W-2’s furnished, unless rescinded.
- If you do not consent to receive your Form W-2 online, you are responsible to maintain a current address on Employee Self Service (ESS).
- If your consent is withdrawn, it applies only to future Form W-2’s and not to any which have already been made available online.
If a successful election is made, you will be sent an e-mail verifying your election was made successfully. If no communication is sent to your UC e-mail, the election was likely unsuccessful.
Termination of Employment
Upon termination of employment, access to your online Form W-2’s will still be available. All subsequent Form W-2’s furnished after your termination effective date will be delivered as a paper copy to the most updated address on file in Human Resources but will also be available on Employee Self Service (ESS).
You may be required to print and attach your Form W-2(s) to your Federal, Local and/or State tax return(s).
- Please refer to the UC Flex support page for the browsers currently supported by ESS.
- To view/print your online Form W-2, Adobe Reader must be installed. Install Adobe Reader for free.
Form 1095-C is a tax form required under the Affordable Care Act (ACA).
- Form 1095-C, Employer-Provided Health Insurance Offer and Coverage is used by employers with 50 or more full time employees to report the information about offers of health coverage and enrollment in health coverage for their employees. If you were enrolled or eligible for enrollment in a UC medical plan or were considered a full-time employee at any point in 2023, then you should receive Form 1095-C.
- Think of the form as “proof of insurance” for the IRS.
- While the information on the form may help you complete your tax return, the form is NOT needed to file. You can file your federal tax return even if you have not received one of these statements.
- The form will be mailed to your home address as maintained in Employee Self Service (ESS).
- The form WILL NOT be mailed with the UC W-2 and is NOT available electronically.
If you have any questions regarding the form, please refer to the above website or submit your question in writing to Benefits@uc.edu.
Various limits for 2024:
- The 403(b) and 457 normal limits increases from $22,500 in 2023 to $23,000 in 2024.
- The 403(b) and 457 “catch-up” deferral limits remains the same in 2024 at $7,500 if you are over age 50 or reached age 50 by 12/31/2024.
- Employee paid Medicare Tax increase remains 0.9% on wages in excess of $200,000.
- The $5,250 income exclusion under IRC 127 (Employee Educational Assistance Programs) remains for tuition remission.
- The 2024 annual HSA contribution limit for individuals with self-only HSA Plan coverage changes from $3,850 to $4,150.
- The 2024 annual HSA contribution limit for individuals with family HDHP coverage changes from $7,750 to $8,300.
- The 2024 annual HSA catch-up limit for individuals age 55+ remains $1,000.