IMPORTANT NOTICE: IRS HAS REVISED FORM W-4 EFFECTIVE JANUARY 1, 2020

The Internal Revenue Services (IRS) is releasing a redesigned 2020 Form W-4 applicable January 1, 2020 and later.

The official IRS documents have yet to be finalized, however, the IRS has provided a draft version of the 2020 Form W-4, The IRS has only provided general guidance at this time to assist employees to prepare for the changes,

The IRS has provided the following:

  • Current employees DO NOT have to submit a new 2020 Form W-4.
    • The employees’ most currently submitted Form W-4 prior to 2020 will remain to be used for the withholding computation which includes withholding allowances.
  • New employees hired January 1, 2020 or later must use the redesigned 2020 Form W-4.
  • For employees claiming to be exempt from withholding in 2019, the 2019 exemption is set to expire on February 17, 2020 and the redesigned 2020 Form W-4 must be submitted to recertify the withholding exemption for 2020.
  • Employees may consider Form W-4 adjustments throughout the year and review paychecks to ensure your withholding needs. The IRS provides and encourages taxpayers to use a withholding estimator, to help determine your W-4 tax information.
  • Employees with foreign status (Nonresident aliens, NRA) withholdings will be adjusted as indicated by the IRS. Please refer to the 2020 Publication 15-T and Notice 1392. The GLACIER online application record will continue to be required to be completed.

What changes are made by the IRS on this redesigned Form W-4?

Due to the Tax Cuts and Jobs Act of 2017, individual taxpayers can no longer claim the personal or dependency exemptions. The 2020 Form W-4 does not have the withholding allowances for computing withholding amounts. Optional adjustments such as other income or deductions other than the basic standard deduction can be included.

When will the updates be effective?

The redesigned 2020 Form W-4 when available will be accepted and effective January 1, 2020 or later. If you wish to apply the revised 2020 Form W-4 adjustments, the IRS requires the use of the redesigned 2020 Form W-4 beginning January 1, 2020 or later.

Employees can continue to submit 2019 Form W-4 on the University CIS through December 31, 2019.

The IRS provides the following information:

IRS FAQ on 2020 Form W-4
IRS Withholding Estimator
2020 Form W-4 Draft and Instructions
2020 Publication 15-T Draft

This page will continue to be updated as additional information becomes available.

Tax Services and Payroll Accounting Department cannot provide tax advice on completing Form W-4. Employees should consult their tax advisor and the appropriate tax authority resources for the most current forms and instructions.

(Updated 10/16/2019)

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Important Notice: PAPER W-2 FORMS WILL NO LONGER BE DELIVERED TO UNIVERSITY DEPARTMENTS

Paper W-2 forms will no longer be delivered to University departments effective for 2018 W-2 forms delivered in January 2019. This change is due to the risk of access to personally identifiable information and University efficiency improvements.

W-2 forms may be received electronically on the CIS or delivered by mail.

There are many benefits to the employee and the University of opting to receive the W-2 form electronically. Please follow the instructions below to take advantage of this opportunity by signing up through the CIS.

To sign up for an electronic W-2:

  1. Sign on to the CIS click here.
  2. Select the “Employee Page.”
  3. Click the “Payroll, Taxes and Salary” tile.
  4. Click “W-2/W-2c Consent Forms” and you will have the option to select to receive your W-2 electronically. (Visual instructions may be viewed at https://fbs.admin.utah.edu/tax-services/w2_form/electonic-w2/)

For employees choosing to receive paper W-2 forms delivered in the mail, the employee’s Home Address in CIS will be used for mailing the paper W-2 forms. It is very important that the Home Address is the current address for delivery of the 2018 W-2 forms in January 2019. If the Home Address is not correct, please change the address immediately using the instructions below. Changing the Home Address after January 14, 2019 may result in an undeliverable or lost W-2 form. Request to reprint W-2 forms will be charged a $12 processing fee.

To check or edit the Home Address for paper W-2 mail delivery:

  1. Sign on to the CIS click here.
  2. Select the “Employee Page.”
  3. Click the “Change Bio/Demo Information” tile.
  4. Click “Change Home/Mailing Addresses” button and enter correct Home Address.
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Reminder: Moving Expenses Taxable


As a reminder, all employee moving expenses reimbursed or paid by the University are taxable to the employee effective January 1, 2018 due to the passage of the Tax Cuts and Jobs Act on December 22, 2017.

Moving expenses reimbursed or paid will be considered wages for income and employment tax purposes. Reimbursements or payments for employee moving expenses must be reported as wages on Form W‐2 and all applicable withholding taxes will be withheld and reported.

Due to the reimbursement processing requirements, there may be a delay between the reimbursement payment and the tax withholding applied to the payment on the employee’s pay check.

If you have any questions or concerns, please contact Kelly Peterson, Associate Director, Tax Services and Payroll Accounting at Kelly.Peterson@admin.utah.edu or Scott Patten, Associate Director, Accounts Payable at Scott.Patten@admin.utah.edu.

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Tax Law Update: Moving Expenses now Taxable

All employee moving expenses reimbursed or paid by the University are now taxable to the employee, as of January 1, 2018 due to the passage of the Tax Cuts and Jobs Act on December 22, 2017.

Moving expenses reimbursed or paid will be considered wages for income and employment tax purposes. Reimbursements or payments for employee moving expenses must be reported as wages on Form W‐2 and all applicable withholding taxes will be withheld and reported.

If you have any questions or concerns, please contact Kelly Peterson, Associate Director, Tax Services and Payroll Accounting at Kelly.Peterson@admin.utah.edu.

Please be sure to visit the Household Moves page for more information.

 

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