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W-2 General Information

W-2 forms are available for download through the Frontline Employee Service Center.  Detailed instructions are provided for substitute teachers, current and former employees.

Form W-2 will no longer be printed or mailed out.

Reporting Employer Provided Health Coverage in Form W-2 (IRS website)

The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan on an employee’s Form W-2, Wage and Tax Statement, in Box 12, using Code DD. Many employers are eligible for transition relief for tax-year 2012 and beyond, until the IRS issues final guidance for this reporting requirement.

The amount reported does not affect tax liability, as the value of the employer excludible contribution to health coverage continues to be excludible from an employee’s income, and it is not taxable. This reporting is for informational purposes only, to show employees the value of their health care benefits.

More information about the reporting can be found on Form W-2 Reporting of Employer-Sponsored Health Coverage.

IRS website: Affordable Care Act

W-2 FAQ

The W-2 form has a Notice of Employee that explains the codes and provides a description for the amount included in each box.

The amount in box 1 is the taxable amount you received during the calendar year for 2013 (January-December). Your contract amount is the amount you will earn for the school year. Therefore, your W-2 reflects the taxable amount of salary for the later part of the 2012-13 contracts and the first part of the 2013-14 contracts.

Box 1 reflects your taxable earnings. If you have annuities, medical insurance 125 premiums, flex spending, TRS deductions, there is no tax liability on these amounts deducted from each paycheck during the year, so these amounts are subtracted from your total earnings to give the taxable earnings in box 1. (This is a good thing as you will owe less tax.)

Add all salary from your check stubs; subtract all pre-tax items from the year to date column, it should match the amount in box 1of your W-2 form.
Deductions that are not pretax:

  • Employee Day Care
  • Employee Health Club
  • Legal Plan
  • TRS Care (TRSI)
  • Professional Dues
  • Insurance Plans that are not 125 plans
    • Disability
    • Life Aft-Tax