Frequently Asked Questions
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I. W-2s AND 1099Rs
If you have not received your W-2 by February 10th:
The deadline for mailing Form W-2 is January 31st. To request a duplicate W-2 form, please go to www.w2express.asp, choose employer code 11768 and login with your Social Security Number and PIN. The default PIN is the
month and day of your birth date followed by the last 4 digits of your Social Security Number. Duplicate forms can be downloaded immediately.
If you are unable to login, please call 812-855-0375 to speak to a customer service representative. Visit
www.fms.indiana.edu/tax/w2/w2express.asp for more information
on electronic W-2s.
If the address on your W-2 is incorrect:
If your address is incorrect on your W-2, make sure you have your correct address on your federal and state tax returns.
To notify Indiana University of your correct address, please contact your departmental payroll office to complete a Personal Profile Data Change
form or notify Financial Management Services of your correct address by contacting FMS Customer Service at 812-855-0375 or on the web
at http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml.
If either your social security number or your name is incorrect on your W-2:
You will need a corrected W-2. In order to correct a Social Security Number or Name, you will need to supply Indiana University Financial
Management Services with a copy of your Social Security Card. To notify Financial Management Services of your needed correction, call 812-855-0375
or submit a request for contact at
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml.
Corrections requests can also be made by logging onto www.w2express.com. Choose
employer code 11768 and login with your Social Security Number
and PIN. The default PIN is the month and day of your birthdate followed by the last 4 digits of your Social Security Number.
If you are unable to login, please call 812-855-0375 or submit a
request for contact at
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml
If you have questions about the amounts reported on your W-2:
If you believe your W-2 is incorrect, please refer to your last paycheck. Monthly employees should remember that payment for work
performed in December is paid the following January. If you still believe that your W-2 is incorrect, call 812-855-0375 or submit a
request for contact at
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml
If you have not received your 1099-R by February 10th or your 1099-R contains incorrect information:
The deadline for Form 1099-R is January 31. To request a duplicate or discuss incorrect information, call 812-855-0375 or submit a
request for contact at
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml
To contact a tax representative, call 812-855-5657 or email taxpayer@indiana.edu
II. 1099-MISC AND INDEPENDENT CONTRACTOR ISSUES
To request a duplicate 1099-MISC tax form:
The due date for the 1099-MISC tax forms is January 31st. Duplicate forms will not be mailed out until February 10th.
To request a duplicate 1099-MISC, call 812-855-0375 or
submit a
request for contact at
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml
If you believe you should have received a 1099-MISC tax form and have not received one by Feb. 10th:
You will not receive a 1099-MISC if your independent contractor income from Indiana University was less than $600.00.
You will not receive a 1099-MISC if your royalty income was less than $10.00. If you are receiving a post-doctoral award, you will
receive a letter from our office instead of a 1099-MISC. If you believe you should have received a 1099-MISC and did not, have your tax
id number ready and call 812-855-5657 or email taxpayer@indiana.edu to
contact a tax representative.
For questions concerning the definition of an independent contractor:
Indiana University determines whether an individual should be treated as an employee or an independent contractor based on IRS guidelines.
If you would like to review those guidelines, please refer to “Policies Related to Payroll Administration” Policy IV-220
at http://www.indiana.edu/~vpcfo/policies/payroll/iv-220.html
If you believe your 1099-MISC tax form is incorrect, or you wish to contact a tax representative, call 812-855-5657 or
email taxpayer@indiana.edu
III. TAXPAYER RELIEF ACT
For a description of Form 1098-T, Tuition Payment Statement and the information that should appear on this form:
Form 1098-T is a tuition payment statement. Indiana University will mail IRS form 1098-T by January 31st to the student's
home address on file in the Registrar’s office. See our Student 1098-T web site
To obtain a detailed listing of qualified fees assessed and payments applied to your account:
Please refer to IRS Publication 970 for the most up-to-date listing of which fees are considered qualified. To request a detailed financial
statement that includes the details of the Form 1098-T box information, authenticate in Student Self-Service and locate the Bursar/Billing
channel. Select "Tax Form 1098T Detail". If you no longer have access to Self-Service, submit a
request for contact at
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml
For a description of Form 1098-E, Student Loan Interest Statement and the information that should appear on this form:
Form 1098-E is a student loan interest statement. Indiana University will mail IRS form 1098-E by January 31st to the address
listed on the student loan account. The university is required to report the amount of student loan interest paid during the tax year.
The IRS only requires Form 1098-E to be mailed by the university if interest payments during the year total $600 or more.
If you did not receive Form 1098-T or Form 1098-E by February 10th:
Form 1098-T is mailed to the student's home address on file in the Registrar’s office. Form 1098-E is mailed to the address listed on
the student loan account. You will only receive Form 1098-E if interest payments on your student loan were made to Indiana University
and totaled more than $600 during the calendar year. Duplicate forms will not be mailed out before February 10th.
To request a duplicate Form 1098-T or Form 1098-E, call 812-855-0375 or submit a
request for contact to
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml
For a description of Form W-9S, Request for student Social Security Number:
Form W-9S is a request for the student Social Security Number. All Indiana University students are required to complete this form
each calendar year in which the student is enrolled. Please include full name, permanent address, Social Security Number (SSN), Student
Identification Number (SIDN), signature, and date of completion on the form.
To contact a tax representative, call 812-855-5657 or email taxpayer@indiana.edu
IV. NRA ISSUES
For a duplicate Form 1042-S or if you have questions about your Form 1042-S:
Nonresident aliens who receive employment income that is exempt from taxation because of a tax treaty or scholarship income in
excess of their qualified expenses should receive a 1042-S. Nonresident alien recipients of royalties and self-employment income
should also receive a 1042-S. Please refer to IRS Publication 519 for more information on whether you should expect to receive a Form 1042-S.
The 1042-S tax forms will be mailed out no later than March 15th. No duplicate forms will be issued until 2 weeks after the original forms
are mailed. To request a duplicate 1042-S, call 812-855-0375 or submit a
request for contact at
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml.
To ask a question about the information on your 1042-S, call 812-855-5657 or email taxpayer@indiana.edu
to contact a nonresident alien tax specialist.
For information about Form 8233 or to obtain a blank Form 8233 or Compliance Statement:
Form 8233 and the Compliance Statement are available on the FMS web site at
http://www.fms.indiana.edu/tax/taxform.asp.
A completed Form 8233 is required for all nonresident alien students, employees or short-term visitors who wish to take advantage of tax
treaty benefits for wages or other compensation for services. Form W-8BEN should be used instead of form 8233 for scholarship, fellowship
and royalty income. A completed Compliance Statement is recommended of all short-term visitors of B-2 or WT visa status who are
receiving travel expense reimbursements and of all short-term visitors of B-1, B-2, WB or WT visa status who are receiving honoraria payments.
If you are a regular employee on IU’s Bloomington campus, you should come to FMS Customer Service in Poplars building Room 527 to fill out
these forms. You should bring your passport, I-94 card, I-20 or DS-2019 if you have one, and your social security card.
All other persons should send your completed Form 8233 or Compliance Statement to Indiana University, Financial Management Services,
Poplars 509, Bloomington, IN 47405.
For questions relating to an honorarium payment, or a travel payment that includes an honorarium:
Social security numbers or individual taxpayer identification numbers are requested prior to any honorarium payment (unless all
the work was performed outside of the United States). Please attach a copy of the individual’s I-94 departure card, Short-term visitor cover sheet
to the electronic DV. If the person has applied for but has not yet received a social security card or individual
taxpayer identification number, please attach a copy of the application for either the SSN or ITIN. If the individual is here on a B-1, B-2,
WB or WT visa, they may only be paid an honorarium for a stay of 9 days or less. In these cases, you must also attach a signed original
Compliance statement, available online at our website. Some Canadian visitors may not have an I-94 or passport. If so, add a line to the DV
that states the visitor is Canadian. If you are reimbursing an individual for a travel expense and paying the individual an honorarium, you
must initiate two separate DVs. Each payment is processed differently. All honoraria are taxed at 30%, unless there is a tax treaty with
the individual’s country of residence and the individual has properly completed form 8233.
For questions relating to a travel payment to a non-resident alien:
Social security numbers are not required for travel payments alone. Please attach a copy of the individual’s I-94 departure card and
visa to the electronic or paper DV. If the individual is here on a B-2 or WT visa, they can only be reimbursed for travel expenses for a
stay of 9 days or less. In these cases, it is recommended that you also attach a signed compliance statement.
Some Canadian visitors may not have an I-94 or passport. If so, add a line to the DV that states the visitor is a Canadian.
For questions relating to tax treaty benefits for short-term visitors:
All individuals receiving an honorarium should apply for a social security number or individual taxpayer identification number.
Honoraria payments are generally taxed at 30%. Some countries have tax treaties with the US that will reduce or eliminate an
individual’s U.S. tax liability. If your visitor is from a tax treaty country, they must fill out Form 8233 to apply for the treaty
benefits. A listing of
tax treaty countries is available online at our website.
For a description of the forms and attachments relating to nonresident alien payments:
The Compliance Statement is recommended for B-2 and WT visa holders on all travel and honoraria payments. It is also recommended for B-1 and
WB visa holders for honoraria payments. It states that the visitor has been at Indiana University for 9 days or less, and has not been paid by
more than 5 other institutions during the last six months. Form 8233 is an application for tax treaty benefits for compensation earned
for the performance of services. It is not required, but available to honoraria recipients from tax treaty countries.
Form W-8BEN serves two purposes. It is an application for tax treaty
benefits for royalties, scholarships and fellowship income. It also serves as a certificate of foreign status which must be completed
by any nonresident alien receiving compensation for services if that individual is not eligible or does not wish to apply for tax treaty benefits.
The I-94 departure card is stapled into the passport, usually near the visa. It shows under what visa status and what date the individual
entered the US. A copy of this document must be attached to all nonresident alien payments.
A visa is a sticker that is affixed to an individual’s passport. It contains their picture, name, citizenship, and visa status.
Additional information is available online at http://www.fms.indiana.edu/tax/NRA/FVTguide.asp.
To contact a tax representative, call 812-855-5657 or email taxpayer@indiana.edu
V. GENERAL PAYROLL TAX QUESTIONS
For information about general payroll tax questions please read the following items.
If you received a scholarship or fellowship but did not receive a tax form:
If you are a non-resident alien for tax purposes, please go to the NRA Questions section. U.S. citizens and resident
aliens that are degree-seeking students will not receive a tax form. Certain post doctorate fellowship recipients will receive a letter from
the tax office by January 31st. IRS Publication 970 explains how to report your fellowship or scholarship. These publications can be obtained from your local Internal Revenue Service office
or by downloading these forms electronically at www.irs.gov.
If you want to change the amount of your income tax withholding:
If you are a nonresident alien, special rules apply regarding the number of exemptions claimed on form W-4 and WH-4.
Please contact FMS Customer Service in Poplars Building Room 527 for more information. Form W-4 must be completed to change your
federal income tax withholding. To change your Indiana state income tax withholding, please complete a WH-4 form. Please make sure you
indicate your county of residence as of January 1st. These forms can be accessed online at www.fms.indiana.edu/tax/taxform.asp.
If you’d like to know the Social Security wage base limit and Medicare tax rates for the year:
The Social Security tax rate is 6.2%. The Medicare rate is 1.45%. There is an annual limit on wages subject to Social Security tax.
IRS Publication 17 contains the wage base amounts. This publication is available online from the IRS at www.irs.gov or from a local IRS office.
There is no limit for Medicare.
If you have questions about your personal Social Security Statement:
You will need to contact your local social security office if you have questions about the amounts on your statement. You will need your
W-2’s for the years in question. If the social security office has indicated you need to contact your employer, call 812-855-0375 or
submit a
request for contact at
http://www.indiana.edu/%7Ehrsis/HRMS/FMS/index.shtml
If you’d like to claim Earned Income Credit:
To claim Earned Income Credit you must complete a new W-5 form each year. The form can be accessed online
at www.fms.indiana.edu/tax/taxform.asp. Send the completed form to FMS, Poplars 527, Bloomington,
Indiana, 47405.
To contact a tax representative, call 812-855-5657 or email taxpayer@indiana.edu
VI. RETIREMENT BENEFITS AND MOVING EXPENSES
For questions on retirement policies or the retirement plan that you are enrolled in please contact the Human Resources department
on your campus.
If you need authorization to request cash withdraw or repurchase of your retirement contributions:
To process your withdrawal form you have to be terminated from Indiana University. You cannot be an IU employee in any way,
including working as an hourly. You may FAX your form to the TAX DEPARTMENT for authorization at (812) 856-4861.
If you have questions about your retirement contributions being remitted or not calculated correctly or you wish to contact a tax
representative, call 812-855-5657 or email taxpayer@indiana.edu
For questions on Moving policies:
You can access IU’s moving policy online at
http://www.indiana.edu/~vpcfo/policies/accounting/i-310.html.
If you are inquiring about the status of your reimbursement or you wish to contact a tax representative, call 812-855-5657 or
email taxpayer@indiana.edu
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