W-2 Questions and Answers: For Employees

1) If I have general questions about my W-2 who do I call?

Contact your agency payroll office. Agency payroll offices now have the ability to view/re-print 2011 through current year W-2's and W-2C's.

2) If I have security questions regarding how to access Core-CT, who can I call?

You should contact your agency's security liaison for questions about this. Here is a link to a list of security liaisons for each state agency:

 https://www.core-ct.state.ct.us/security/CP-HRMS_LIAISONS_LIST-long-sort.aspx

3) Are there employee-level instructions regarding how to view W-2�s, update W-2 consent status�s, add/update email addresses and home/mail addresses?

Yes, the employee-level instructions are posted under the following URL:

https://www.core-ct.state.ct.us/selfservice/payroll/Default.htm

4) I revoked my consent to have electronic W2 forms via W-2 consent page in Core-CT. When attempting to save the Core-CT consent page change, I�m receiving a message that says I do not have a preferred email address and will not receive email confirmations. How can I correct this to ensure I will receive electronic messages?

As long as the agency has the "electronic update of address and email address" option accessible to their employees, the employee may follow this job aid to add an email address:
https://www.core-ct.state.ct.us/selfservice/payroll/pdf/Self_Service_Add_Email_Address_Job_Aid.pdf

5) What is the last day I can update my W-2 consent status or change my home/mailing address if I receive a printed W-2?

December 21st is the last day for calendar year 2022.

6) Why can�t I log-on to Core-CT on my Apple device?

 For a list of all supported browsers, you can visit the following URL: https://www.core-ct.state.ct.us/support/pdf/SupportedBrowser-May-2022.pdf (state.ct.us)

7) What if I need a re-print of a W-2 that pre-dates calendar year 2011?

Contact your agency payroll office. Agencies can request W-2�s going back as far as 1990 through the Comptrollers office.

8) My department info and employee id is included on the second address line in the envelope window of my W-2. Why is this information listed here?

This information is for employees who received a printed W-2 in the mail from OSC. The department/employee id info allows OSC to forward any returned W-2�s to agencies due to an outdated employee-level mailing address.

9) If I need a W-2 correction (W-2-C), will the W-2-C be available via the self-service
page?

Yes, the W-2-C will be available to you via the self-service page (assuming you have Core-CT self-service access).

10) If I�m teaching part time but have retired from state service, will my W-2 be available on-line? Does the state create one W-2 which includes my pension and part time earnings?

You will receive a 1099-R (mailed, not available online) for your retirement wages and a W-2 for your teaching wages. The W-2 will be available to you online as long as you have self-service access to Core-CT.

11) Why are my Box 1 Federal wages not equal to my Box 3 Social Security and Box 5 Medicare Wages?

Certain deduction codes are subject to Federal tax but not State tax (example: nontaxable medical deduction codes). The difference between the Federal wages and Social Security and Medicare Wages should match the nontaxable deduction YTD total(s). Check with your agency payroll office on this if you have additional questions.

12) How far back can W-2's have corrections issued (via W-2-C's)?

The IRS Statute of Limitations rule is three years, three months, and fifteen days (for FICA/Medicare corrections per section 205(c)(1) of the Social Security Act (also called 42 U.S.C. 405)). Adjustments cannot be made to correct Federal or State wages and taxes on any prior year corrections.

13) What is the amount listed in Box 14Y (414H)?

Annual employee level retirement contribution totals.

14) Can the Comptrollers Office (APPSD) refund prior year state or federal taxes?

No, once the calendar year is closed, only FICA/Medicare can be refunded and/or adjusted for employees via the W-2-C process (generally, 3 years is the farthest we can go back and refund/adjust for SS/Medicare per section 205(c)(1) of the Social Security Act (also called 42 U.S.C. 405)). Additional information regarding prior year taxes and/or the Statute of Limitations can be found in IRS Publication 525., Page 36 Publication 525 (irs.gov)

See below from Page 12 of General Instructions for W-2 and W-3  2022 General Instructions for Forms W-2 and W-3 (irs.gov)

If the repayment was for a prior year, you must file Form W-2c with the SSA to correct only social security and Medicare wages and taxes and furnish a copy to the employee. Do not correct "Wages, tips, other compensation" in box 1, or "Federal income tax withheld" in box 2, on Form W-2c. Also do not correct any Additional Medicare Tax withheld on the repaid wages (reported with Medicare tax withheld in box 6) on Form W-2c.

15) Why is the "Total Gross YTD" column on my pay/advice stub not equal to my Federal Wage (Box 1) on my W-2?

Box 1 (Federal Wage) on the W-2 is total wages minus pre-tax deductions (year to date). Your pre-tax deduction year to date totals are also listed on your check/advice stubs. In addition, if you have been paid non-taxable earnings during the calendar year, these earnings are included in your total gross on your check/advice stub but are not included on your W-2 (as these earnings are non-taxable).

16) What does Box 12 DD "Cost of Employer Sponsored Health Coverage" represent and why is it on the W-2?

The total amount in Box 12 DD represents the aggregate employee and employer share
medical costs as well as the aggregate employer prescription cost (for Core-CT users, the eligible plan types are: 10, 15, 1A, 1B). This amount is not inclusive of dental costs. The reason(s) this amount is included on the W2 can be found under the following IRS URL:

https://www.irs.gov/newsroom/employer-provided-health-coverage-informational-reporting-requirements-questions-and-answers
 
or Section 6051(a)(14) provides generally that the aggregate cost of applicable employer-sponsored coverage (as defined in � 4980I(d)(1)) must be reported on Form W-2.

17) When I click on my e-W-2 in Core-CT, I'm receiving an "Error 404 �Not Found" error. I'm using Internet Explorer version 11 (IE 11) browser to sign-on to Core-CT. How do I fix this?

You will need to add https://*.ct.gov  to your trusted sites within IE 11. There is a Core-CT document that will guide you through this process:

https://www.core-ct.state.ct.us/support/pdf/trusted_sites.pdf

18) Why are my current year W-2 taxable earnings lower when I compare them to last year�s W-2 taxable earnings?

The reason for the lower W-2 earnings is most likely due to the increase Retiree Health Fund (OPEB, OPE2) and/or Benefit Deductions for the current calendar year. Review your before tax deduction year to date totals on your last check/advice stub (year-to-date) or contact your agency payroll office for more information.

19) Why is my full first name not displaying on my W-2?

This issue is limited to employees who have hyphenated last names. If you would like to have your full first name display on your W-2, please contact your agency payroll office and request a W2-C name change correction. This is not mandatory, as the IRS will recognize and process your W-2 as long as your social security number is correct. This issue will be corrected in a future release of our W-2 process.

20) Why is Box 9 highlighted on my W2?

This is an IRS defined specialty box that will not be populated for the 2019 W-2 and W-2C filing year.

21) I received Retroactive pay for 2022, where can I find answers regarding this payment?  

You can find answers to your Retroactive payments via the link here. Retro-Level-Employee-FAQ.pdf (ct.gov)  

22) ) Why does my Social Security Number on my W-2 form only show the last four digits?  

Per IRS, employers may now mask the employee�s SSN and only provide the last four digits on employee copies of the W-2 form. The masked SSN is an important change to help protect any potential identity theft related issues.  

23) What does Coding CTPL in Box 14 of my W-2 represent?

Coding CTPL in Box 14 of your W-2 represents funding to support the CT Paid Leave program. Employee payroll deductions beginning January 1, 2022 are capped at 0.5% of the employee�s wages up to the 2022 Social Security contribution base of $147,000.00, or $735.00 CTPL taxes paid. For more information see link here:  https://ctpaidleave.org/  

 Example: If you earn $500 per week, your contribution to the CTPL program will likely be $2.50 per week.