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  • May 9: Graduate Commencement Ceremony
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  • May 9: Graduate Commencement Ceremony
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Payroll

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Tax Information

Important Notices

2013 W-2's were mailed from James Madison University on January 17th.


What to do if you did not receive your W-2 - below is W-2 Reprint Information

If you do not receive your W-2 at your permanent home address within a reasonable amount of time, you can take the following steps to obtain another copy:
  1. Notify Payroll Services, preferably through email (payroll-operations@jmu.edu), that your W-2 has not reached your permanent address. List in the email your name, last four digits of your social security number and your current permanent address that should be on file.
  2. We will return an email immediately to you to let you know if your original W-2 was returned to us by the post office or if we did not have an accurate address for you.
NOTE: No reprints will be processed before February 10th. Any address corrections will need to be done in writing (through letter or secured email) or in person here in the Payroll Services Office to ensure confidentiality of information. Your name, last four digits of your social security number and your current permanent address that should be on file must be included, if you are corresponding in writing. If you are an active JMU employee, you may update your mailing address in MyMadison (under the "Employee" tab).
If your W-2 was returned to us, we will re-mail the W-2 to your corrected address or you may pick it up from our office at 1031 S Main Street.

If your W-2 was not returned to us, we will re-print your W-2 and mail it to your corrected address or you may pick it up from our office at 1031 S Main Street. Re-prints will be done on at least a weekly basis beginning February 10th.
Should you have any questions, you can call our office at 540/568-6233 or email us at payroll-operations@jmu.edu.

General Guide to your W-2

The following is an explanation of each box which appears on your W-2 statement and what information is contain in that box.  If you have further questions or need other clarifications, contact the Payroll Services Office at payroll-operations@jmu.edu

a Control Number Not applicable to JMU at this time
b Employer's Identification Number JMU's Federal Tax Payer ID Number
c Employer's Name and Address Employer who will be reporting this information to IRS, SSA, and Virginia
d Employee's Social Security Number This should be an exact match with your Social Security Card. If there is a discrepancy, please contact Payroll.
e Employee's Name This should be an exact match with your Social Security Card. If there is a discrepancy, please contact Payroll.
f Employee's address and zip code This is the last address on file with HR and Payroll. If this is incorrect, please send a written address change request to Payroll @ MSC 5706.
Box 1 Wages, tips, and other compensation Included: all wages, employer paid group term life in excess of $50,000 (Imp Life); graduate level tuition waivers; non-qualified moving expenses; personal use of employer provided automobile.
Not Included: amounts deducted for dependant care; pre-tax heath insurance; non-taxable qualified moving expenses; 403(b); 457 deferred compensation plans and pre-tax parking deductions.
Box 2 Federal income tax withheld Applicable federal taxes withheld from compensation reported in BOX 1, and submitted to IRS on your behalf, in accordance with your W-4 Employee Withholding Allowance Certificate on file with Payroll.
Box 3 Social Security wages Included: all wages, employer paid group term life in excess of $50,000 (Imp Life); graduate level tuition waivers; non-qualified moving expenses; personal use of employer provided automobile.
Not Included: amounts deducted for dependant care; medical reimbursement; pre-tax heath insurance; non-taxable qualified moving expenses and pre-tax parking deductions; taxable wages for tipped income
Box 4 Social Security tax withheld Applicable FICA (OASDI) taxes withheld from compensation reported in BOX 3, and submitted to IRS and SSA on your behalf. The 2013 OASDI rate was 6.2% up to the Social Security Wage Base rate of $113,700.
Box 5 Medicare wages and tips Included: all wages, employer paid group term life in excess of $50,000 (Imp Life); graduate level tuition waivers; non-qualified moving expenses; personal use of employer provided automobile. Not included: amounts deducted for dependent care; medical reimbursement; pre-tax health insurance; non-taxable qualified moving expenses and pre-tax parking deductions.
Box 6 Medicare tax withheld Applicable FICA (MED) taxes withheld from compensation reported in BOX 3, and submitted to IRS and SSA on your behalf. The MEDICARE rate is 1.45% of the Social Security Wage Base rate. There is no maximum limit. Wages paid in excess of $200,000 are subject to an extra .9% MEDICARE tax.
Box 7 Social Security Tips Taxable OASDI wages for tipped income.
Box 8 Allocated tips Not applicable to JMU at this time
Box 9 Advanced EIC payments This reflects the amount of Advanced Earned Income Credit as subject to the W-5 you elected. For details to see if you qualify for EIC see "Notice to Employees" on the back of copy B of the W-2 Form.
Box 10 Dependant Care Benefits This reflects your pre-tax Dependant Care Contributions.
Box 11 Non-qualified Plans Not applicable to JMU at this time
Box 12 See instrs. For Box 12 Please see the back of W-2 form copy C for details.
Box 13 Statutory employee Not applicable to JMU at this time
  Retirement Plan This check box should be flagged if during anytime in the calendar year you were an active participant in any retirement plan established by the Commonwealth of Virginia. This includes the Virginia Retirement System, Optional Retirement, or a 403(b) annuity contract.
Box 14 Other BTHLT: Health Premiums Pre-Taxed
CVC: Combined Charitable Campaign Contribution
GLT: Taxable Graduate Level Tuition included in Box 1, 3 and 5.
Box 15 State/Employer's state ID JMU's State Tax Payer ID Number
Box 16 State wages, tips, etc. See Box 1 Description
Box 17 State income tax Applicable Virginia taxes withheld from compensation reported in BOX 1, and submitted to Virginia on your behalf, in accordance with your VA-4 Employee Withholding Allowance Certificate on file with Payroll.
Box 18 Local wages Not applicable to JMU at this time.
Box 19 Local income tax Not applicable to JMU at this time
Box 20 Locality Not applicable to JMU at this time.




Regarding your W-4 Filing Status

    –   You May Need to Check your Withholding Form W-4
Since you last filed Form W-4 did you:
  • Marry or divorce?
  • Gain or lose a dependent?
  • Change your name?
Were there major changes to:
  • Your non-wage income (interest,dividends, capital gains, etc.)?
  • Your family wage income (you or your spouse started or ended a job)?
  • Your itemized deductions?
  • Your tax credits?
If you answered "Yes" to any of these questions or you owed extra tax when you filed your last return, you may need to file a new Form W-4. Now is the time to check your withholding (displayed in the upper right hand corner of your direct deposit advice). For more details, get *Publication 919, How Do I Adjust My Tax Withholding?

Why is my reported W-2 earnings different than my paycheck gross earnings/salary?


Faculty/Staff Tax Information

Pre-tax Payment of Vehicle Registration Fees

Effective January 1, 1999, all vehicle registration fees paid by payroll deduction will be deducted on a pre-tax basis. Employees will automatically be enrolled in the pre-tax program unless they notify the University in writing that they are opting out.    (Faculty & Staff Permit Fees)

Taxable use of Employer Provided AutomobilesUpdated:   October 2013
For tax year 2013, the personal use of an employer-provided automobile continues to be taxable income. For federal tax reporting, there are two methods of determining the value of that benefit: the "commuting use" and the "annual lease value" methods. The "commuting use" can only be used if all vehicles are used 100% for business; no personal use. Since this restriction precludes JMU, the annual lease valuation method is used for determining taxable income.
Under the annual lease valuation method, the lease value of the automobile is considered to be income to the employee. The IRS requirement for documentation of business use includes maintenance of a diary or log which records the following elements:
  • Business Miles Traveled
  • Dates of Travel
  • Destination
  • Business Purpose of Trip

The Automobile Use Form and your submitted travel reimbursement vouchers should serve to meet these requirements. It is essential that these records be properly maintained. Automobile use forms should be submitted to Payroll Services by November 8, 2013. Employees leaving University employment should submit their forms as soon as practical, after returning the automobile. Failure to submit the mileage log will create the presumption that all mileage was personal and 100% of the lease value of the automobile will be reported as taxable income on your W-2 form.

Additionally, the University has elected not to withhold federal taxes on income resulting from the personal use of these vehicles. This election is effective for the special reporting period November 1, 2012 - October 31, 2013 and continues until revoked by the University. Applicable income will be recorded on your 2013 W-2 statement and applicable FICA and state taxes will be deducted from your December 16, 2013 paycheck.

Should you have any questions concerning this policy, please contact Sherry Willis (540-568-8034) in Payroll Services.


IRS Federal W-4 Withholding Calculator

IRS Publication 919: "How Do I Adjust My Withholding?"

International Tax Information

IRS: International Taxpayer

IRS Publication 501: "Exemptions, Standard Deductions, and Filing Information"

IRS Publication 515: "Withholding of Tax on Nonresident Aliens and Foreign Corporations"

What to do if you did not receive your W-2/1042S - see above information regarding a W-2 Reprint


Student Tax Information

Student Employment FICA ExemptionUpdated: September 2008

Background - The Internal Revenue Code imposes a tax on employers and employees referred to as the Federal Insurance Contributions Act (FICA). The Code, however, contains a number of exceptions to the FICA tax, one of which exempts services performed for a college or university by a "student who is enrolled and regularly attending classes" at the institution.

Guidelines - A student employee of James Madison University is eligible for this exemption if the following conditions are met:

  1. The student employee must be enrolled and attending classes on at least a half-time basis, either in an undergraduate or graduate program of James Madison University. Per the University Registrar's guideline, half-time basis equates to at least six credits taken each term for undergraduate students; and at least five credits taken each term for graduate students.
  2. The student employee must not be eligible to receive benefits from James Madison University that are offered to non-student positions. These benefits include but are not limited to the 403-b annuity program, the state retirement program or the tuition waiver benefit.

Other requirements:

  1. The FICA exemption is eligible to the student employee who starts to work a month or less before the semester in which he/she is enrolled as a half-time student or more. The exemption is also available for the student employee who completes working for JMU within a month of the completion of the semester in which he/she was enrolled as a half-time student or more.
  2. The FICA exemption is not eligible for a student employee during summer break if he/she is not enrolled at James Madison University on at least a half-time basis during the summer semester.
  3. The FICA exemption does not apply to any other University break if that break extends more than five weeks in length.
  4. A student employee status as half-time will be determined at the end of the drop-add period each semester.
  5. If you have questions in regard to this Internal Revenue Code, contact Payroll Services at 540/568-6233.

IRS Publication 919: "How Do I adjust My Withholding?"