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USPS Calendar Year-End Close Manual
The W‑2 Process

Posting Report 83

Note: The fourth quarter 941 should be completed prior to producing W‑2s.

The information USPS uses to produce employee W‑2s is stored separately from NY production data. Report 83 lists the agency control data and employee tax and taxable information that will be used to produce W‑2 forms for your agency. This report also posts information, including changes or corrections you make, from the production files to the W‑2 file.

Use the report to confirm that W‑2 reportable information for your employees is accurate, and rerun the report to post any corrections you make to the W‑2 file.

You will receive report 83 on Dec. 18. Compare the information on this report to USPS reports 185 and 190 (Consolidated History Summary) and to information you reported on forms 941 for CY.

You should correct any errors you find. You may request report 83 as often as needed to ensure your agency’s data is accurate.

Verifying Information on Report 83

The sections of report 83 listed below contain agency-level data that is primarily used by the Comptroller’s office.

  • Report Control Data Audit
  • Group Calculation Data Audit Report
  • Box Entry Audit Report
  • Tax Unit Data Audit Report
  • State Data Audit Report
  • Local Data Audit Report

The sections of report 83 that follow contain samples of employee-level data. This information will be reported on W‑2 forms. These sections should be reviewed carefully.

Note: The information on these sample pages may not look like the information your agency receives. Fields that do not apply are blank. Fields which are valid but zero appear as 0.00.

W‑2 Audit Listing

This section provides the data found on each employee’s W‑2, including name, SSN, address, taxable wages, taxes withheld and tax-deferred deductions.

REPORT:    83                                UNIFORM STATEWIDE PAYROLL/PERSONNEL SYSTEM                          PAGE:    21     
AGENCY:   xxx                                           AGENCY NAME – 20CY                                   RUN DATE: 12/12/20CY 
                                                 EMPLOYEE 00XXXXXXXXX POSTED RECORDS                         RUN TIME: 11:58:23  
                                                                                                                                 
                                                                                                                                 
                                                                                                                                 
------------------------------------------------------PERSONNEL INFORMATION------------------------------------------------------ 
DOE          JAMES            R    COMPANY   ORGANIZATION   SOCIAL SECURITY     ESTABLISHMENT          PLANT       EMPLOYMENT    
                                    NUMBER        CODE           NUMBER             NUMBER             NUMBER          STATUS    
1234 BAIN ST #2                                                                                                               
BOSTON            TX      99999     00xxx     00000000001      000-00-0000          C                  00001          01        
                                                                                                                                 
EMPLOYEE CONTROL NUMBER:       3499                                                                                              
--------------------------------------------------------------------------------------------------------------------------------- 
----------------------------------------------------------W2 AUDIT LISTING------------------------------------------------------- 
.............INDICATORS.......................TAX INFO FOR TAX UNIT 001 POST STATE 00 SORT STATE 44 LOCAL 0000 (0000)............ 
STATUTORY PENSION DEFERRED .                                                                                                     
EMPLOYEE   PLAN     COMP   .      FIT      TOTAL       OASDI     OASDI    UNCOL OASDI    SIT        SIT       LOCAL      LOCAL   
                           .    AMOUNT     WAGES      AMOUNT     WAGES       AMOUNT     AMOUNT    TAXABLE     AMOUNT    TAXABLE  
            X              .   4229.18   38920.70    2573.41   41506.67       0.00       0.00       0.00       0.00       0.00   
                           .                                                                                                     
                           .                                                                                                     
                           .  SP LOCAL  SP LOCAL       DI    CO PAID DI  OASDI TIPS  ALOC TIPS   FR BFTS   GROUP TERM   401(K)   
                           .   AMOUNT   TAXABLE      AMOUNT    AMOUNT      AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT    
                           .      0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00   
............................                                                                                                     
    403(B)     408(K)      457       501(C)    DEF COMP   NQ PLAN    NQ SECTION   NQ NOT    NY PUBLIC     EIC    DI TAXABLE      
    AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT       457        457      RETIRE       AMOUNT    AMOUNT        
       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00        
                                                                                                                                 
 3RD PARTY   3RD PARTY   DEP CARE      HI      HI WAGES   UNCOL HI   DEP LIFE   GOLD PAR  BS EXPENSE   CA SDI     CA VDI         
  NON TXBL   FIT TXBL     AMOUNT     AMOUNT    AND TIPS    AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT         
       0.00       0.00       0.00     601.85   41506.67       0.00       0.00       0.00       0.00       0.00       0.00        
                                                                                                                                 
    NJ DI      NJ SUI     OTHER-1    OTHER-2    OTHER-3    OTHER-4    OTHER-5    OTHER-6    OTHER-7    OTHER-8    UNCOL OASDI    
    AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AND HI AMOUNT  
       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00        
                                                                                                                                 
  MOVING EXP  3RD PARTY  3RD PARTY  3RD PARTY  3RD PARTY  3RD PARTY  3RD PARTY   UNCOL HI  UNCOL OASDI  UNCOL HI UNCOL OASDI     
    AMOUNT     FIT TAX   OASDI/HI   OASDI TAX OASDI TXBL   HI TAX     HI TXBL   GROUP TERM GROUP TERM  OTHER AMT  OTHER AMT      
       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00        
                                                                                                                                 
  MILITARY    EMPLOYER CONT   SAVINGS INCENTIVE   ADOPTION       STOCK      STATE AEIC   FEDERAL AEIC  EMPLOYER CONT             
  EXPENSE     MED SAVINGS         MATCH PLAN      BENEFITS       OPTIONS    AMOUNT       AMOUNT        HEALTH SAVINGS            
       0.00            0.00          0.00             0.00          0.00        0.00        0.00             0.00                
  COMBAT PAY     409(A) Y     409(A) Z                                                                                           
  AMOUNT         AMOUNT       AMOUNT                                                                                             
       0.00          0.00          0.00                                                                              

Note: Group Term Amount is Special Pay 10 – Imputed Income.

Taxable Adjustments

This section lists tax adjustments by employee.

REPORT:    83                            UNIFORM STATEWIDE PAYROLL/PERSONNEL SYSTEM                        PAGE:    14     
AGENCY:   XXX                                        AGENCY NAME – 20CY                               RUN DATE: 12/12/20CY 
                                             EMPLOYEE 00XXXXXXXXX POSTED RECORDS                      RUN TIME: 11:58:23  
                                                                                                                          
                                                                                                                          
                                                                                                                          
---------------------------------------------------TAXABLE ADJUSTMENTS---------------------------------------------------- 
                                                   TAXABLE                                                                
BASE FEDERAL                                       11704.56                                                               
>>>>NO ADJUSTMENTS>>>>                                                                                                   
                                                 ------------                                                             
POSTED FEDERAL                                     11704.56                                                               
                                                                                                                          
BASE STATE                                             0.00                                                               
>>>>NO ADJUSTMENTS>>>>                                                                                                   
                                                 ------------                                                             
POSTED STATE                                           0.00                                                               
                                                                                                                          
BASE LOCAL                                             0.00                                                               
POSTED LOCAL                                           0.00                                                               
                                                                                                                          
BASE SP LOCAL                                          0.00                                                               
POSTED SP LOCAL                                        0.00                                                               
                                                                                                                          
BASE OASDI                                         12838.04                                                               
>>>>NO ADJUSTMENTS>>>>                                                                                                   
                                                 ------------                                                             
POSTED OASDI                                       12838.04                                                               
                                                                                                                          
BASE HI                                            12838.04                                                               
>>>>NO ADJUSTMENTS>>>>                                                                                                   
                                                 ------------                                                             
POSTED HI                                          12838.04                                                               

Errors Encountered

This section lists discrepancies found between the master files and the tax files during the creation of the W‑2 audit listing at the end of the report.

Employees whose data cannot be posted are identified; their records must be corrected and report 83 must be rerun prior to W‑2s being produced.

REPORT:    83                             UNIFORM STATEWIDE PAYROLL/PERSONNEL SYSTEM                             PAGE:    21     
AGENCY:   xxx                                        AGENCY NAME – 20CY                                     RUN DATE: 12/12/20CY 
                                              EMPLOYEE 00XXXXXXXXX POSTED RECORDS                           RUN TIME: 11:58:23  
                                                                                                                                 
                                                                                                                                 
                                                                                                                                 
------------------------------------------------------PERSONNEL INFORMATION------------------------------------------------------ 
DOE          JAMES            R    COMPANY   ORGANIZATION   SOCIAL SECURITY     ESTABLISHMENT          PLANT       EMPLOYMENT    
                                    NUMBER        CODE           NUMBER             NUMBER             NUMBER          STATUS    
1234 BAIN ST #2                                                                                                               
BOSTON            TX      99999     00xxx     00000000001      000-00-0000          C                  00001          01        
                                                                                                                                 
EMPLOYEE CONTROL NUMBER:       3499                                                                                              
--------------------------------------------------------------------------------------------------------------------------------- 
----------------------------------------------------------W2 AUDIT LISTING------------------------------------------------------- 
.............INDICATORS.......................TAX INFO FOR TAX UNIT 001 POST STATE 00 SORT STATE 44 LOCAL 0000 (0000)............ 
STATUTORY PENSION DEFERRED .                                                                                                     
EMPLOYEE   PLAN     COMP   .      FIT      TOTAL       OASDI     OASDI    UNCOL OASDI    SIT        SIT       LOCAL      LOCAL   
                           .    AMOUNT     WAGES      AMOUNT     WAGES       AMOUNT     AMOUNT    TAXABLE     AMOUNT    TAXABLE  
            X              .   4229.18   38920.70    2573.41   41506.67       0.00       0.00       0.00       0.00       0.00   
                           .                                                                                                     
                           .                                                                                                     
                           .  SP LOCAL  SP LOCAL       DI    CO PAID DI  OASDI TIPS  ALOC TIPS   FR BFTS   GROUP TERM   401(K)   
                           .   AMOUNT   TAXABLE      AMOUNT    AMOUNT      AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT    
                           .      0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00   
............................                                                                                                     
    403(B)     408(K)      457       501(C)    DEF COMP   NQ PLAN    NQ SECTION   NQ NOT    NY PUBLIC     EIC    DI TAXABLE      
    AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT       457        457      RETIRE       AMOUNT    AMOUNT        
       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00        
                                                                                                                                 
 3RD PARTY   3RD PARTY   DEP CARE      HI      HI WAGES   UNCOL HI   DEP LIFE   GOLD PAR  BS EXPENSE   CA SDI     CA VDI         
  NON TXBL   FIT TXBL     AMOUNT     AMOUNT    AND TIPS    AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT         
       0.00       0.00       0.00     601.85   41506.67       0.00       0.00       0.00       0.00       0.00       0.00        
                                                                                                                                 
    NJ DI      NJ SUI     OTHER-1    OTHER-2    OTHER-3    OTHER-4    OTHER-5    OTHER-6    OTHER-7    OTHER-8    UNCOL OASDI    
    AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AMOUNT     AND HI AMOUNT  
       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00        
                                                                                                                                 
  MOVING EXP  3RD PARTY  3RD PARTY  3RD PARTY  3RD PARTY  3RD PARTY  3RD PARTY   UNCOL HI  UNCOL OASDI  UNCOL HI UNCOL OASDI     
    AMOUNT     FIT TAX   OASDI/HI   OASDI TAX OASDI TXBL   HI TAX     HI TXBL   GROUP TERM GROUP TERM  OTHER AMT  OTHER AMT      
       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00       0.00        
                                                                                                                                 
  MILITARY    EMPLOYER CONT   SAVINGS INCENTIVE   ADOPTION       STOCK      STATE AEIC   FEDERAL AEIC  EMPLOYER CONT             
  EXPENSE     MED SAVINGS         MATCH PLAN      BENEFITS       OPTIONS    AMOUNT       AMOUNT        HEALTH SAVINGS            
       0.00            0.00          0.00             0.00          0.00        0.00        0.00             0.00                
  COMBAT PAY     409(A) Y     409(A) Z                                                                                           
  AMOUNT         AMOUNT       AMOUNT                                                                                             
       0.00          0.00          0.00                                         

Note: Group Term Amount is Special Pay 10 – Imputed Income.

Also Note: A W‑2 will not be produced for any employee that has a negative value in any of the following accumulators:

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W‑2 Print and Pick Up Process

IRS Form W‑2 provides annual tax information for each employee, including taxable wages; federal, state and local taxes withheld; and deferral amounts.

  • After you verify that the W‑2 file (report 83) is accurate, submit the authorization form (located in the Appendix) to indicate the W‑2 sort option you prefer for employee copy B, and the Comptroller’s office will produce W‑2 forms for your agency.
  • Employer copy D of the W‑2s is sorted alphabetically regardless of the sort option you choose for copy B.
  • W‑2s for terminated employees and employees on LWOP are sorted separately and will be at the end of the active employees.
  • W‑2s will be folded, stuffed and sealed through the Comptroller’s office. Remember, this process takes three to four working days after the date of your request. Your USPS representative will notify the designated agency contact when W‑2s are ready. They can be picked up at the warrant window (ninth floor, LBJ Building) between 9 a.m. and 4 p.m. A signature will be required for pickup.

Note: If an adjustment is made to an employee’s CY record that affects any W‑2 entry (taxable wages, taxes withheld or tax-deferred entries) after the W‑2s have been printed:

  • Type and submit forms W‑2c and W-3c to the Social Security Administration.
  • Submit a copy of the W‑2c to your USPS representative.
  • Your USPS representative will correct the data on the CY file no later than November NY.
  • The W‑2 file contains the data reported to the Social Security Administration, and will not be changed.
  • If necessary, prepare and submit a 941x to the IRS.
  • Retain all supporting documentation in case there is an IRS audit.

W‑2 Totals (Report 68)

The W‑2 Forms Report (report 68) generates each agency’s W‑2 forms, and produces a listing of W‑2 field totals you can use to reconcile W‑2 forms to amounts reported on forms 941 for your agency.

REPORT:    68                         UNIFORM STATEWIDE PAYROLL/PERSONNEL SYSTEM                 PAGE:   1      
 AGENCY:   XXX                               XXXX XXXXX XXXXXXXXXXX XXXXX                  RUN DATE: 01/12/20NY 
                                                   W-2 FORMS REPORT                         RUN TIME: 2:00:00   
                                                                                                                
                                          FEDERAL EIN              74-XXXXXXX                                   
                                         TAX                 TAXABLE            NON-TAXABLE              AMOUNT 
                                                                                                                
FEDERAL                                26,9140.84           235,864.06                                          
OASDI                                   10,762.47           256,249.36                                          
OASDI TIPS                                                        0.00                                          
UNC. HI TAX                                  0.00                                                               
UNC. OASDI TAX                               0.00                                                               
UNC. OASDI GROUP TERM                        0.00                                                               
STATE                                        0.00                                                               
LOCAL                                        0.00                 0.00                                          
SPECIAL LOCAL                                0.00                 0.00                                          
3RD PARTY FEDERAL                            0.00                 0.00              0.00                        
3RD PARTY OASDI                              0.00                 0.00                                          
HI                                       3,715.61           256,249.36                                          
ALLOCATED TIPS                                                                                             0.00 
DEPENDENT CARE                                                                                         3,750.00 
NON-QUALIFIED PLAN                                                                                         0.00 
EIC                                                                                                        0.00 
FRINGE BENEFITS                                                                                          523.61 
GROUP TERM LIFE                                                                                        4,313.78 
DEFERRED 401(K)                                                                                            0.00 
DEFERRED 403(B)                                                                                            0.00 
DEFERRED 408(K)                                                                                            0.00 
DEFERRED 457                                                                                               0.00 
DEFERRED 501(C)                                                                                            0.00 
DEPENDENT LIFE                                                                                             0.00 
OTHER 1                                                                                                    0.00 
OTHER 2                                                                                                    0.00 
OTHER 3                                                                                                    0.00 
OTHER 4                                                                                                    0.00 
OTHER 5                                                                                                    0.00 
GOLDEN PARACHUTE                                                                                           0.00 
BUSINESS EXPENSE                                                                                           0.00 
NEW JERSEY DI                                0.00                                                               
NEW JERSEY SUI                               0.00                                                               
CALIFORNIA SDI                               0.00                                                               
CALIFORNIA VDI                               0.00                                                               
WASHINGTON PENSION                           0.00                                                               
WASHINGTON MEDICAL                           0.00                                                               
NEW YORK PUBLIC RETIREMENT                                                                                 0.00 
MOVING EXPENSE                                                                                             0.00 
MILITARY EXPENSE EMPLOYEE RECORDS PROCESSED                 11                                             0.00 

W‑2 Mapping

The W‑2 form includes information from the databases/screens indicated on this sample.

Note: The screen in parentheses is the USPS screen that holds the information in the CY file. Use the screen outside parentheses to display data from the W‑2 file; if you change W‑2 information, re-run report 83 to include the changes on the W‑2 form.

screen shot of W2

Note: Box 12 contains the following:

Screen ID Special Pay/Deductions Codes
(H1ØSP) HJ3Ø1 SP10 Imputed Income
SP77 Excludable moving expense
Code C
Code P
(HØZUC) HJ3Ø1 Ded 53 401K
Ded 54 457
Ded 55 403B
Ded 58 Roth 457
Ded (23+26+32+34) ST PHC, ST Health, Health Flex, Tobacco
Code D
Code G
Code E
Code EE
Code DD
(HØZUC) HJ6Ø1 Ded 51 Roth 401K
Ded (42+43) Emp HSA, ST HSA
Code AA
Code W
(HØBUT) HJ4Ø2 Uncollected OASDI
Uncollected Medicare
Code M
Code N

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Federal Electronic File and Totals (Report 85)

The Comptroller’s office produces the Federal Electronic File and Totals Report (report 85). The report generates an electronic file that contains all USPS agencies’ W‑2 information in the format required by the Social Security Administration (SSA).

The Comptroller’s office verifies the agency totals on the W‑2 summary record by comparing them to agency totals on the federal electronic file.

Summary of Electronic File (Form 6559)

The Comptroller’s office transmits the electronic file to SSA for all agencies by the Jan. 31, 2019, deadline. After the file has been submitted to SSA, USPS representatives send each agency a copy of form 6559 with the agency totals. Keep this copy for your files. You do not need to send form 6559 to SSA.

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Other State Reporting

Agencies with state taxable wages are responsible for submitting all required reports to state revenue departments. USPS does not produce magnetic tapes or electronic files for state tax reporting. Form W‑2 indicates employment state and locality.

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IRS Form 1099

The IRS requires that Form 1099 be submitted for payments made to the estate or beneficiary of a deceased employee.

Information on deceased employee compensation paid to the estate or beneficiary is not maintained in USAS. Therefore, agencies must keep internal records to produce 1099s in this situation. USPS agencies receive a query that lists deceased employees to assist with 1099 processing.

Payments made to employees, awards given to employees or fringe benefits provided to employees are generally reported on Form W‑2. However, in the following circumstances, wages, awards or fringe benefits may be reported on Form 1099-MISC.

Wages or Other Compensation of a Deceased Employee

After the death of an employee, if the employee completed at least six months of continuous state employment during his or her life time, the state shall pay the employee’s estate or beneficiary for the employee’s accumulated vacation leave (in full) and one-half of the employee’s accrued sick leave (not to exceed 336 hours).

Refer to the Texas Payroll/Personnel Resource website for more information on calculating a lump sum payment of accrued vacation and sick leave for a deceased employee and the guidelines for making a payment to the estate of or beneficiary of a deceased employee.

A new mail code for the employee’s estate or beneficiary must be established on TINS before the payment is processed.

A lump-sum payment for accrued vacation and sick leave upon the death of a state employee is not subject to deductions for employee retirement contributions to the optional retirement program, the Teacher Retirement System of Texas (TRS) or the Employees Retirement System of Texas (ERS).

Payments for wages or other compensation (e.g., Special Pay 18 and Special Pay 19) made to a deceased employee’s estate or beneficiary must be reported on Form 1099-MISC. Report these wages in Box 3 (Other Income). Other income may include prizes, awards, taxable damages or other taxable income. In addition, these payments may be reportable on Form W‑2 for social security and Medicare taxation if paid in the year of death.

If paid in the year of death:

  • Social security wages are reported on Form W‑2, box 3
  • Report social security taxes withheld, box 4
  • Report Medicare wages, box 5
  • Report Medicare taxes, box 6

If paid in the year after death, the payment is:

  • Exempt from social security withholding, no Form W‑2 reporting
  • Exempt from Medicare withholding, no Form W‑2 reporting

Note: Whether the payment is made in the year of death or after the year of death, you must also report the payment on Form 1099-MISC for the payment to the estate. Report the payment in box 3. Enter the name and TIN of the payment recipient on Form 1099-MISC. For example, if the recipient is the estate, enter the name and TIN of the estate.

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