Purpose

To explain the new procedure agencies may use to reissue a prior year Form W-2.

Affected Employees

All employees who are requesting a reissue of their original NYS issued Form W‑2 for tax years 2005, 2006 and/or 2007

Effective Date(s)

Immediately

Background

OSC is discontinuing the practice of using the preprinted four-part Form W-2 to reissue prior year Form W-2s. OSC will no longer supply, and agencies will not be required to stock, blank forms for this purpose. Replacement Form W-2s will be prepared by accessing an Adobe .PDF version of the four-part Form W-2 for 2005, 2006 and 2007 in the “Forms” section of the OSC website. (The link to this secure area was emailed to agency payroll staff on 12/18/08). Agencies will continue to access the data to reissue a Form W-2 from the NPAY731 (W-2 Audit Report) Control-D report.

During the month of April, the most current Form W-2 version will be added to the website and the earliest year will be removed, allowing three years to be accessible. Replacements of Form W-2 for the most recent tax year (2008) are obtained using the reprint feature available in PayServ.

Agency Actions

When accessing the forms on the OSC website, agencies will be asked to read and agree to follow the “Agency Guidelines and Instructions for Use of the .PDF Reissued Form W-2". After agreeing to adhere to the instructions, the user selects the appropriate year and the .PDF fillable W-2 will appear.

Agencies are required to fill in the Adobe .PDF form using the exact data found for the employee on the NPAY731 (W-2 Audit Report) Control-D report for the tax year which the employee is requesting a reissued Form W-2 Statement.

The form cannot be saved with the employee data fields completed. Therefore, the user must print the form and submit it to the Tax Reporting and Compliance Team for review by:

• Fax it to 518-486-3099 and send an email to [email protected] notifying that a fax has been sent; or
• Scan and email it to [email protected].

If approved, the Tax Reporting and Compliance Team will notify the agency to provide the printed copy to the employee. The agency must not provide the employee with the reissued Form W-2 Statement until the agency has received approval from the Tax Reporting and Compliance Team.

If the reissued Form W-2 is not approved, the agency will be advised to correct and resubmit for further review and approval.

This process cannot be utilized for W-2 corrections. Agencies must continue to follow the W-2C procedure as described in Payroll Bulletin No. 831.

Questions

Questions regarding this bulletin may be directed to the Tax and Compliance mailbox.