2009 Year End Tax Information

Forms W-2, 1099-R and UW Stipend Letters for active employees will be distributed with paychecks on Monday, January 25, 2010.
Forms W-2, 1099-R and UW Stipend Letters for separated, partial leave or inactive employees will be mailed to the employee’s home mailing address.

If you receive these forms for an employee that is no longer active in your department, mail them through mailing services or return them to the Payroll Office by January 28, 2010.
Important: these forms are UNSTAMPED MAIL. Mailing Services requires a departmental bar code in order to process unstamped mail. DO NOT attempt to mail them through the U.S. Postal Service; unstamped mail cannot be delivered by the Post Office.

Form 1042-S for active employees will be distributed with paychecks on Wednesday, March 10, 2010.
Form 1042-S for separated, partial leave or inactive employees will be mailed to the employee’s provided local address.

It is the responsibility of the home department Payroll Coordinator to make sure all active employee’s addresses are updated in the Employee Overview section of OPUS
Confirm the home mailing address with all separating employees.
Employees wishing to update their home mailing address should contact you by December 28, 2009.
If you need help with updating, contact pronline@u.washington.edu.
Encourage employees to update their address by using Employee Self Service.

The Form W-2 is available online from Employee Self Service.
Requests for all other forms (1099-R, 1042-S or UW Stipend Letter) must be submitted in writing using the Tax Form Replacement Request.
To obtain a Tax Form Replacement Request by phone, call (206) 543-9214. This line will be operational February 1 to April 15. After April 15, please call (206) 543-9268.
Mail or fax the completed Tax Form Replacement Request to the Payroll Office:

3903 Brooklyn Ave NE

Seattle, WA 98105

Fax: (206) 543-8137

Replacement requests received in January will not be processed until February 1, 2010.
Requested tax forms will be mailed first class or held for pick-up at the University of Washington Payroll Office, 3903 Brooklyn Avenue NE. Forms may only be picked up by the individual named on the form and a picture ID is required.

The Payroll Office must receive the completed Overpayment Option Form (Payroll Deductions; options 1 & 2) by noon on December 18, 2009.
Repayments via personal check MUST be received by the Payroll Office by noon on December 28, 2009
If the net amount is not received by December 28, 2009, the University will recalculate the amount of the repayment due, resulting in a higher amount owed by the employee. The IRS does not allow the University of Washington to adjust federal income tax withholding for prior years so the University will need to recover not only the net pay but also the federal withholding taxes.
Please contact Marie Atienza at overpay@u.washington.edu if you have questions regarding the overpayment process.

If the employee’s filing status or withholding allowances have changed since the last filing of a W-4, the employee should update the Form W-4 information in ESS.
Form W-4 affecting the January 10, 2010 payday must updated by 4:00pm on January 5, 2010.
US Citizens and immigrants should update W-4 information through Employee Self Service, Foreign Nationals must fill out a Form W-4.
The University of Washington will not refund federal withholding taxes due to either a late or incomplete Form W-4 information.

If an employee claimed exempt status on the federal income tax withholding during 2009 and is eligible to renew the claim for 2010, he or she MUST submit a new Form W-4, "Employees Withholding Allowance Certificate", to the Payroll Office by February 16, 2010.
If a new form is not received, University is required by law to withhold federal income taxes from the employee’s wages (at the maximum tax table rate of single, with zero withholding allowances).
US Citizens and immigrants can update W-4 information through Employee Self Service.
The University of Washington will not refund federal withholding taxes due to either a late or incomplete Form W-4 information.

Information regarding Foreign Nationals

Foreign national employees should complete a new Form W-4 for the year 2010 if their tax status has changed.
IRS instructions for completing the W-4:
- Do not claim exemption from income tax withholding
- Request withholding as if you were single, regardless of your actual marital status
- Claim only one allowance (if you are resident of Canada, Mexico, or Korea, you may claim more than one allowance)
- Write "Non-resident Alien" or "NRA" above the dotted line on line 6 of the W-4
If you have any questions, please contact the Payroll Office at pr-tax@u.washington.edu.

If the employee is a resident for tax purposes during calendar year 2010 under the Internal Revenue Service's substantial presence test, he or she may be subject to Social Security and Medicare taxes. These taxes are applicable to all wage payments made by a U.S. employer to its employees unless an exception applies.
The employee is exempt under Internal Revenue Code Section 3121(b)(19) if all three of the following conditions are met:
- The employee is a non-resident alien for income tax purposes
- The employee is in the U.S. under a F, J, M or Q visa
- The employee is performing services in accordance with the primary purpose of the visa's issuance
If the employee does not meet all three of the above tests for calendar year 2010, the University will withhold Social Security taxes (6.2% of taxable wages) and Medicare taxes (1.45% of taxable wages).
If you have any questions, please contact the Payroll Office at pr-tax@u.washington.edu.

If the employee claimed exempt status on federal income tax withholding under a U.S. income tax treaty for 2009 and is eligible to renew his or her claim for 2010, the employee must submit by February 16, 2010:
- Form 8233, "Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-Resident Alien Individual"
- U.S. income tax treaty article.
If these forms are not received, the University is required by law to withhold federal income taxes from the wages (at the maximum tax table rate of single, with zero withholding allowances).

If the employee claimed exempt status on federal income tax withholding under a U.S. income tax treaty for 2009 and is eligible to renew the claim for 2010, he or she must submit by February 16, 2010:
- Form W-8BEN
- Addendum and required supporting documentation
If these forms are not received, the University of Washington is required by law to withhold federal income taxes from at the rate of 14% from the stipend.