• W-2, wage and tax statement: payroll-services@uiowa.edu
• ACA 1095, employer-provided health insurance offer and coverage: benefits@uiowa.edu
• 1098-T, tuition statement: ubill@uiowa.edu
• 1099-MISC, miscellaneous information: misc-1099@uiowa.edu
• 1042-S, foreign person’s U.S. source income subject to withholding: payroll-services@uiowa.edu

No, fellowship payments to U.S. Citizens are not reported on a W-2. If you are a nonresident alien in F-1 or J-1 immigration status, any scholarship or fellowship payments you receive are subject to 14% federal tax withholding unless you are eligible for tax treaty exemption.

You can find your exact amount of your scholarship or fellowship payments by visiting the Time & Pay/Year-End Tax Information section of Employee Self-Service. Look for the Fellowship Payments option. Learn more about fellowship payments on our Payroll website.

If the overpayment was completely repaid in 2023, your W-2 will not include the extra amounts for the overpayment. If your overpayment has not been completely repaid, your W-2 will include the extra amounts for the overpayment.

If your overpayment is repaid in a future year, you’ll receive a corrected 2023 W-2 with adjustments to Social Security and Medicare taxes (if applicable) and a receipt for the amount repaid. Include the receipt with your tax return for the year in which you made the repayment.

Deductions for qualified retirement plans are subject to Social Security and Medicare taxes. However, they are not subject to federal and state income taxes.

If you are a student, you may be exempt from Social Security and Medicare taxes based on your number of enrolled course hours.

Nonresident aliens who are currently in F-1 or J-1 immigration status are exempt from Social Security and Medicare taxes until they have met the IRS Substantial Presence Test (SPT). For more information, please refer to the Student FICA Information.

University of Iowa W-2 forms become available by the end of January. You can receive these forms electronically or by mail.

If you choose electronic delivery, your Social Security number won’t be sent through the mail.  Additionally, with electronic delivery, you can access your W-2 about a week before they are mailed. If you select online delivery, expect to receive an email in mid-to-late January, alerting you to the availability of your tax forms in Employee Self-Service.

To register for electronic delivery of year-end tax forms, visit this webpage.

After you leave or retire from the university, you can still access Employee Self-Service for a limited time. In most cases, you'll have access for 22 months. This lets you get your W-2 and other information for filing taxes. If you need help signing in or resetting your password, contact the ITS Help Desk at 319-384-4357. For more information on tech services after leaving the university, visit the ITS site.

If you worked for multiple employers during the year, you might have too much Social Security tax taken out. The maximum limit for 2023 is $9,932.40. If your Social Security withholding exceeds this limit, you can ask for a refund on your personal income tax return.

No, code DD is only for information. It shows the total health insurance costs that you and the university paid. This amount is not included in other boxes on your W-2.

You can’t put unlimited amounts into Voluntary Retirement Savings Program (VRSP). If you had multiple employers in the year, it is your responsibility to make sure you do not exceed these limits. Going over the limits could lead to tax problems.

After January 31, you can get a copy of your W-2 from Employee Self-Service. You can access or print your W-2 whenever you want and view tax forms from previous years. To see your year-end tax information, visit Employee Self-Service/Time & Pay/Taxes/Year-End Tax Information.

For instructions to receive future W-2 forms online, visit this webpage.

Visit irs.gov and refer to Notice 797 in the “Forms and Publications” section. This will tell you if you qualify for the Earned Income Credit (EIC) and how to claim it. Some states also offer the Earned Income Credit. Check your state tax website for more information.

For online delivery, you can get a 1042-S form on the Foreign National Information System (FNIS) from mid-February to mid-March. You’ll receive an email when your 1042-S is available. If you didn’t choose online delivery, we’ll send the form by mail before March 15.

Form 1042-S shows earnings covered by tax-treaties and/or 14% taxable fellowship income for F-1 and J-1 students. You need to report this income on your personal income tax return.  Not all non-U.S. citizens will get a 1042-S form; some may also get a W-2.

Make sure the name on your Social Security card matches the name on your W-2. You can find information about changing your name on the ITS website. If you have any more questions, email payroll-services@uiowa.edu.

W-2 income is reported when you receive it via paycheck, not when you earn it. If you earn income in 2022 but receive it in a 2023 paycheck, it will be reported on your 2023 W-2.

The IRS matches your name and Social Security number against its database. However, the IRS does not check your address. Make sure to use your current address when filing your personal income tax return.

Some items reduce your taxable income, like retirement contributions and out-of-pocket benefit costs. However, they do not reduce your budgeted salary.

If you work an average of 30 hours or more per week, you’ll receive IRS Form 1095-C. This form has information about the health insurance offered by the university. Students and retirees who get university health coverage but are not current UI employees will receive IRS Form 1095-B.

You are not required to submit these forms with your taxes, but you should keep them with your tax records. If you have any questions, contact University Benefits at 319-335-2676 or benefits@uiowa.edu.

No, you’ll get a separate W-2 for disability income from Principal Life Insurance Company. The W-2 will show your taxable income from Principal disability payments. If you have questions about these W-2 forms, call Principal at 515-248-2742.

Your pre-tax deductions, such as health insurance or voluntary retirement contributions, may have changed from year to year. You may have also received a bonus last year that you did not get this year.

There are two reasons why you received a W-2:

1. You receive disability income and have life insurance coverage that exceeds $50,000. The university provides this coverage, and any coverage over $50,000 is reported on a W-2.
2. In 2023, there was an adjustment made to your income from a previous year. This could be a retroactive correction of pretax benefits.

Employer’s use this box to report various information. For example, employers may report state paid family or medical premiums withheld or other state-specific taxes withheld in this box.

The Volunteer Income Tax Assistance program offers assistance to low- and moderate-income taxpayers in the Johnson County area. This program is a part of the Johnson County Earned Income Tax Outreach Campaign. It helps people prepare and file their taxes. For more information, visit their websites.

• biz.uiowa.edu/vita/
• johnsoncountyiowa.gov/social-services/free-income-tax-prep