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.
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a
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Control Number
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Not applicable to JMU at this time
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b
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Employer's Identification Number
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JMU's Federal Tax Payer ID Number
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c
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Employer's Name and Address
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Employer who will be reporting this information to IRS, SSA, and
Virginia
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d
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Employee's Social Security Number
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This should be an exact match with your Social Security Card. If there is a
discrepancy, please contact Payroll.
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e
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Employee's Name
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This should be an exact match with your Social Security Card. If there is a
discrepancy, please contact Payroll.
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f
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Employee's address and zip
code
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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.
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BOX 1
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Wages, tips, and other compensation
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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. |
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BOX 2
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Federal income tax withheld
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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.
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BOX 3
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Social Security wages
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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 |
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BOX 4
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Social Security tax withheld
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Applicable FICA (OASDI) taxes withheld from compensation reported in BOX 3, and
submitted to IRS and SSA on your behalf. The 2007, OASDI rate is 6.2% up to the Social Security Wage Base rate of $97,500 (increasing to 102,000 in 2008).
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BOX 5
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Medicare wages and tips
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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. |
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BOX 6
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Medicare tax withheld
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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.
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BOX 7
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Social Security tips
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Taxable OASDI wages for tipped income.
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BOX 8
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Allocated tips
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Not applicable to JMU at this time
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BOX 9
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Advanced EIC payments
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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.
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BOX 10
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Dependant Care Benefits
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This reflects your pre-tax Dependant Care Contributions.
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BOX 11
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non-qualified Plans
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Not applicable to JMU at this time
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BOX 12
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See instrs. For Box 12
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Please see the back of W-2 form copy C for details.
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Box 13
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Statutory employee
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Not applicable to JMU at this time
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Retirement Plan
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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.
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BOX 14
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Other
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BTHLT: Health Premiums Pre-Taxed CVC: Combined Charitable Campaign Contribution GLT: Taxable Graduate Level Tuition included in Box 1, 3 and 5. |
| BOX 15
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State/Employer's state ID
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JMU's State Tax Payer ID Number
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BOX 16
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State wages, tips, etc.
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See Box 1 Description
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BOX 17
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State income tax
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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.
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BOX 18
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Local wages
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Not applicable to JMU at this time
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BOX 19
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Local income tax
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Not applicable to JMU at this time
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BOX 20
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Locality
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Not applicable to JMU at this time
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