Year End Tax Reporting

工资办公室在每个日历年结束时分发所得税申报所需的表格, specifically Forms W-2 and Forms 1042-S. 如有以下未解决的问题，请与薪资办公室联系.

W-2 Frequently Asked Questions

新大将以纸质文件的形式签发你的W-2，并通过美国邮政服务邮寄给你, unless you have consented to receive your W-2 electronically 通过我的.SMU.edu.

w -2表格将不迟于1月31日发放(如果1月31日是周末，则在下一个工作日发放)。, as required by the Internal Revenue Service.

总薪酬 is your base pay plus overtime, 带薪假期, paid medical leave, 带薪休假时间, and other extra compensation included on your paycheck.

今年到目前为止的工资总额包括支付给你的所有报酬. W-2表格第1栏报告应税联邦预扣工资，包括:

总薪酬

Plus (+) Imputed Income
Less (-) 403(b) deductions

Less (-) Other pre-tax deductions

美国国税局要求新加坡管理大学提供的某些福利作为应税补偿报告-例如应税学费福利, 移动费用, 雇主支付的团体定期人寿保险的价值超过50美元,000.
 
美国国税局要求某些类型的估算收入也要在方框12中报告. 例如， 应税价值 由新大支付的团体定期人寿保险，请在方格12内填报为代码C.
 
应纳税学费(第1栏工资中包含的一种估算收入)在第12栏中不单独报告.

Under IRS section 403(b), 某些雇员的退休扣除可以从联邦应税工资中扣除. SMU 403(b)退休计划的税前缴款不包括在联邦应税工资中. 选择性税后403(b)供款(罗斯)包括在联邦应税工资中. 

  • SMU 403(b)退休计划的非选择性(强制性)雇员供款在框14中报告，代码为M403B. 非选择性供款适用于36岁或以上的全职雇员.e., required to participate in the 403(b) Retirement Plan). Non-elective contributions are not subject to the IRS annual contribution maximum.
  • 选择性(自愿性)雇员税前403(b)供款报告于代码E框12. 选择性供款包括(1)兼职雇员对403(b)退休计划的供款, (2)尚未达到强制性参与要求的全职员工(i.e., 年龄36岁或以上), (3) 36岁或以上的全职员工，供款超过强制性的5%. 
  • All elective contributions are subject to the IRS annual elective contribution maximum.
  • 选择性雇员税后403(b)供款(罗斯)报告在代码BB框12中. All elective contributions are subject to the IRS annual elective contribution maximum.
  • SMU matching contributions to the 403(b) Retirement Plan (8% or 10%, depending on your age) are not reported on the W-2.

根据美国国税局的规定，某些类型的雇员扣除可以在税前的基础上进行. At SMU, these deductions include:

  • Medical, dental, and vision insurance premiums
  • AD&D insurance premiums
  • 灵活支出账户("FSA")供款(包括医疗保健和受抚养人护理)
  • Health Savings Account ("HSA") contributions
  • Mandatory Emeriti Health Account contributions
  • 停车和DART 

Each type of tax has a different definition for taxable wages:

栏1 =薪酬总额+估算入息- 403(b)扣除额-其他税前扣除额. (最大)

Box 3 = 总薪酬 + imputed income – other pre-tax deductions. (点击 在这里 to see the maximum wages for the current and previous years.)
Box 5 = 总薪酬 + imputed income – other pre-tax deductions. (最大)

W在这里 are my Dependent Care FSA contributions shown on my W-2?
If you contributed to a Dependent Care FSA via payroll deductions, your contributions are reported in Box 10. 参考美国国税局 website for the 2441年形成 Child and Dependent Care Expenses instructions and form. For additional assistance, contact your tax preparer or the IRS.

The following codes may be reported on your W-2. 参考美国国税局 报税表的说明 for more details on 12箱 reporting requirements.

12箱

 

C

Taxable group-term life insurance

E

Elective 403(b) deferrals

G

Elective 457(b) deferrals

P

Excludable 移动费用

W

HSA的贡献

BB

罗斯贡献

CC

HIRE Act Exempt Wages

DD

 

Cost of Employer-Sponsored Health Coverage (Informational Only)

 

14箱

 

M403B

Non-elective (“mandatory”) 403(b) deferrals

提交一个“W-2申请表格"致 就业办公室 如果你认为你最近签发的W-2表格应该被审查或更正. Instructions for submitting your request are on the form. 一旦您的要求和相关的工资记录被审查后，工资代表将与您联系.

An incorrect address does not invalidate your W-2; you do not need a corrected W-2 for this in order to file your tax return.
 
然而, 重要的是在我们的数据库中保持一个有效的地址，以便可能发送给您的重要通信.  If you are an active SMU employee, 你可以通过员工自助服务网站来验证和更新你的家庭住址和邮寄地址 my.SMU.edu. 有关如何透过员工自助服务更新个人资料，请参阅 Updating your Personal Information page.
 
如果你不再是新大的在职雇员，但你仍然在新大有一个有效的403(b)退休账户, please send an email with your full [legal] name, SMU ID号, 新地址是 benefitsu@ap-db.com.

If you are an active SMU employee and you need a copy of your Form W-2, you must consent to receive it electronically. When you submit your consent via Employee Self Service in my.SMU.edu, 您将立即获得新大在2011年及以后的纳税年度发给您的任何W-2表格.

薪资办公室将只打印W-2表格的副本，供不再有新大网络访问以电子方式获取表格的个人使用.

If you are a former employee and no longer have SMU network access, you should submit a "W-2 Request" form to have your Form W-2 reprinted. 此申请表可在工资办公室索取(高速公路塔楼203室)，或 点击这里 to download the form online.

Your request may be submitted at any time. 然而, 我们将在2月15日(或下一个工作日)开始处理不再具有新大网络访问权限的个人的转载请求, 如果2月. 15 falls on a weekend).

Your request may be submitted at any time. 但是，我们将在2月15日(或下一个工作日，如果2月15日)开始处理请求. 15 falls on a weekend).

如果爱玛客或凯利服务公司给你发薪水，他们有责任提供你的W-2表格. 所有相关问题应直接向您的爱玛客或凯利服务代表咨询. 如果你在一年中有一段时间受雇于爱玛客或凯利服务公司，也有一段时间受雇于新大, you will receive W-2s from each organization.

The Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, 发给外国国民和外国实体，并由新大提供须报告的补偿.

可能, 如果您是外国公民，并且从新大获得了不同类型的补偿，则需要提交这两份表格. (See 1042-S section below)

1042-S表格将于3月15日前寄出(如3月15日为周末，则在下一个工作日寄出)。, as required by the Internal Revenue Service.

Send your 1042-S question by email to 外国人 within the 就业办公室. Include your name and SMU ID# for faster service.