A-to-Z Index

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 contained 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 2012 OASDI rate was 4.2% up to the Social Security Wage Base rate of $110,100.

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.

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