Payroll Forms, Frequently Asked Questions, and Links

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Forms

W-2 Form and Explanation

If you consent to receive your 2025 W-2 electronically, the Payroll Department will let employees know when it is available on WINGS Express. When it is available, just login to your account and go to the Employee tab. Click on Tax Forms and enter your login information. Log into your account and select Employee Tab. Select Tax Forms and enter your login information. Select the W-2 Year End Earnings Statement and choose the calendar year. Your W-2 will be displayed. There is a link in the lower left corner to print your W-2. You may print as many copies as you need. This form is acceptable to all taxing municipalities. 

Paper copies will be mailed by January 31, 2026.

When you file this year’s return, you may be prompted to show proof of health insurance coverage. In most cases, it’s as simple as checking a box. However, in some instances, you may need to show proof of coverage. Originally, the Affordable Care Act required employers to provide Form 1095 to employees for proof of coverage in 2025. Information about the 2025 Form 1095 is available by contacting Human Resources. Your W-2 lists employee contributions for health care coverage in Box 14. Employer provided health care costs are also listed in Box 12, code DD. Your last pay stub for the year also shows health insurance information or your health insurance card is also proof of coverage.

image of a blank w-2 wage and tax statement

Refund

Even if you do not have to file a tax return, you should file to get a refund if Box 2 shows Federal Income Tax withheld or if you can take the Earned Income Credit.

Earned Income Credit (EIC)

You may be able to take the EIC for 2025 if your adjusted gross income (AGI) is less than a certain amount. The amount of the credit is based on income and family size. Workers without children could qualify for a smaller credit. You and any qualifying children must have valid Social Security Numbers (SSNs).

You cannot take the EIC if your investment income is more than the specified amount for 2025 or if income is earned for services provided while you were an inmate at a penal institution.

For 2025 income limits and more information, visit www.irs.gov/eic. Also, see Pub. 596. Earned Income Credit.

Any EIC that is more than your tax liability is refunded to you, but only if you file a tax return.

Taxation of Local Municipalities

Starting January 1, 2022, Wright State University stopped withholding local taxes for employees’ residences. Therefore, the 2025 W-2 will only show withholdings for the local municipalities in which the employee worked. The employee is responsible for paying residence taxes directly to that district.

If an employee worked remotely in 2025, a flexible work agreement form must be on file with Human Resources. The flexible work agreement form shows where the employee works and the percentage of time spent working on and off the Dayton or Lake campuses. This form is used to calculate the percentage of time during the week spent working in each taxing municipality. These percentages are then used to withhold local taxes for each applicable district.

For example, if an employee works 3 days on the Dayton campus and 2 days at home in Dayton, 60% of the local taxes would be withheld for Fairborn and 40% would be withheld for Dayton.

If a flexible work agreement was not completed and filed with Human Resources, the local taxation would be withheld as if the employee worked the entire time on either the Dayton or Lake campus. There is no exception to this rule and the employee is responsible for filing with the local municipality directly.

Clergy and Religious Workers

If you are not subject to Social Security and Medicare taxes, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers.

Corrections

If your name, SSN, or address is incorrect, correct Copies B, C and 2 and ask your employer to correct your employment record. Be sure to ask the employer to file Form W-2c, Corrected Wage and Tax Statement, with the Social Security Administration (SSA) to correct any name, SSN, or money amount error reported to the SSA on the Form W-2. If your name and SSN are correct but are not the same as shown on your social security card, you should ask for a new card that displays your correct name at any SSA office or by calling 1-800-772-1213. You may also visit the SSA at www.socialsecurity.gov.

Cost of Employer-Sponsored Health Coverage (if such cost is provided by the employer)

The reporting in Box 12 using Code DD, of the cost of employer-sponsored health coverage is for your information only. The amount reported with Code DD is not taxable.

W-2 Box Descriptions

  • Box A: Employee's social security number
  • Box B: Wright State University federal ID number
  • Box C: Employer's name, address, and zip code
  • Box D: Control Number. Used to help employer identify individual forms Not required by IRS
  • E&F: Employee's name and address
  • Box 1: Federal wages, tips, and other compensation (Gross earnings + group term life insurance in excess of $50,000 – Parking – OPERS/STRS/ARP – Health Insurance – Flex Sspending – 403(B)– 457(B) + all other compensation including scholarship and fee remission)
  • Box 2: Federal income tax withheld
  • Box 3: Not used
  • Box 4: Not used
  • Box 5: Medicare wages (Gross earnings + excess life - health insurance - flex spending)
  • Box 6: Medicare Tax Withheld: This includes the 1.45% Medicare tax as well as the 0.9% additional tax for earnings over $200,00
  • Box 7: Not used
  • Box 8: Not used
  • Box 9: Not used
  • Box 10: Dependent care amounts from flexible spending
  • Box 11: Not used
  • Box 12: Code C Taxable cost of group term life insurance in excess of $50,000
  • Box 12: Code E 403(B)
  • Box 12: Code G 457(B)
  • Box 12: Code J Third party sick leave
  • Box 12: Code P Excludable moving expenses reimbursements paid directly to a member of the U.S. Armed Forces (not included in Box 1, 3 or 5)
  • Box 12: Code T Adoption benefits--must complete Form 8839
  • Box 12: Code W Employee and Employer contributions to HSA, report on Form 8889
  • Box 12: Code DD Cost of employer-sponsored health coverage. The amount reported with Code DD is not taxable.
  • Box 13: Checked if retirement plan in effect (should be all WSU employees except students)
  • Box 14: Information only (Union Dues, STRS, OPERS, ARP, health insurance and parking
  • Box 15: Wright State University state ID number
  • Box 16: State wages, tips, and other compensation (depending on state law, state wages may differ from federal wages, tips, and other compensation reported in Box 1)
  • Box 17: State tax withheld
  • Box 18: Local wages, tips, and other compensation gross earnings + group term life insurance in excess of $50,000 – health insurance - flex spending (second W-2 if employee had school district income tax)
  • Box 19: Local tax withholding (city of employment first, then city live if applicable)
  • Box 20: Locality name  

Frequently Asked Questions

  • How do I use Web Time entry?

     There is a training section in the WINGS Resource Center as well as help sessions offered by CaTS. Visit the Time Entry section of the WINGS Resource Center to learn more.

  • How do you record time if the university is closed?

    You may utilize Web Time Entry from any computer with web access.

  • When do I get paid?

    Visit our Schedules page to view pay periods, deadlines, and pay dates.

  • If an employee is scheduled off or called in sick on a snow day, do they received admin pay?

    If a person is scheduled off or called in sick, they do not receive admin pay. Administrative pay is designed to make the employee a "whole" shift. This means that if the employee worked 4 hours of an 8 hour shift, that person would receive 4 hours of administrative pay.

  • An employee would like to know what the actual rate of pay is for 8 hours of work that includes their holiday pay. It appears according to the contract as if they should receive 2x the base rate plus the holiday. Is this true?

    For this question concerning union contracts, you will need to contact Emily Hamman in Employee Relations for the specific answers.

  • With Web Time Entry, do I still need to fill out a Sick Leave/Vacation Request?

    Despite the fact that leave time will be entered via Web Time Entry, consistent with University Policy, employees must still complete Sick Leave/Vacation Request forms for all absences. The supervisory approval process for Sick Leave/Vacation Request forms remains the same.

  • How does the payroll deduction for a parking permit work? Who is eligible?

    The fee for the parking permit is taken out once a month, in 12 equal payroll deductions. Therefore, you must be paid 12 months a year, either monthly or bi-weekly, January 1 to December 31, to eligible.

  • How will the payroll deduction stop if I leave the university, go on sabbatical, am off on medical leave for an extended period or no longer need a WSU parking permit?

    Please visit the Employee Parking website for further information.

  • How do I change my direct deposit banking information?

    Submit a Direct Deposit Form. The form may be faxed or delivered to the payroll office.

Useful Links

University

Taxation

Retirement

403 and 457 Vendors