Guidelines for distributing
W-2 forms issued

Chronicle staff

W-2 forms for the year 2000 are being distributed this week with employee paychecks, according to the Payroll Office.

     If employees are not available to receive their W-2s, departments should follow the guidelines given below. These guidelines meet Internal Revenue Service compliance instructions and will ensure that W-2 forms reach employees in good condition and in a timely manner.

     Any W-2 that cannot be personally delivered to an employee or student employee should be placed in metered mail no later than Jan. 31.

     Check W-2s before mailing to be sure they have an address pre-printed on them. If the forms lacks an address and the information is on file, departmental staff can type the address on a label and affix it to the W-2. Otherwise, return the unaddressed W-2 to the Payroll Office, 325 Whitmore Administration Building. Do not write or type directly on the W-2 form.

     A W-2 that is being forwarded to an address outside the U.S. should be sent in a business-sized envelope marked "Air Mail."

     Employees who do not receive a W-2 or who need a duplicate from calendar year 2000 or a previous tax year may request copies by e-mail (hrequest@admin.umass.edu) or by contacting the Payroll Office by phone (5-3761) or fax (5-0483).

     Some employees may receive more than one W-2 if a portion their wages was subject to FICA/Medicare Tax. This scenario is common for student employees who are generally exempt from FICA for the academic year but non-exempt during the summer employment period.

     Human Resources plans to issue 1042S forms on Jan. 26. Guidelines and procedures for 1042S are the same as those issued for the W-2s. Questions concerning W-2s or 1042S forms may be directed to the Payroll Office (5-3761).