Important 2024 Tax Information 

If you opted to receive an electronic W-2 form, your W-2 will be available through the myRutgers portal on or before January 31, 2025.  If you requested to have a copy of the W-2 mailed to you, you should anticipate receiving the form after January 31, 2025 as they are required to be mailed by that date.  The copy will be mailed to the address that is on file for you in the myRutgers portal. 

No, due to the confidential nature of a W-2, it cannot be faxed. 

Please use either Chrome, Firefox, Internet Explorer, or Safari to view your electronic W-2. Internet Explorer must be at least version 11. Safari and Firefox should be updated to their latest versions. You need to turn off pop-up blockers on your browser by following the instructions below: 

Chrome:  

• Launch your browser 

• Click the three-dots on the upper right-hand corner of the web browser 

• Scroll down and select “settings” 

• On the left-hand side of the webpage, select “Security and Privacy” 

• Scroll down and select “Site Settings”  

• Scroll down to the very bottom and select “Pop-ups and redirects"   

• Under “Default behavior” select the option “Don’t allow sites to send pop-ups or redirects” 

Firefox: 

• Launch your browser 

• Click the three-bar hamburger on the upper right-hand corner of the web browser 

• Scroll down and select “settings”  

• On the left-hand side of the webpage, select “Privacy and Security” 

• Scroll down to the “Permissions” section and uncheck the box next to “Block pop-up windows” to disable the pop-up blocker 

Microsoft Edge: 

• Launch your browser 

• Click the three-bar hamburger on the upper right-hand corner of the web browser 

• Scroll down and select “settings”  

• On the left-hand side of the webpage, select “Cookies and site permissions” 

• Scroll down and select “Pop-ups and redirects"  

• Toggle off the “Block (recommended)” switch to disable pop-up blockers 

Safari: 

• Launch your browser 

• Click on the “Safari” tab on the top left-hand side of the screen 

• From the drop-down menu, select “Preferences” 

• From the tabs select “Websites”  

• Go to the “General” pane on the left-hand side and select “Pop-up Windows” 

• Go to the “When visiting other websites” setting at the very bottom and select “Block and Notify” on the drop down menu 

Under the provisions of the Affordable Care Act (ACA), employers are required to issue Form 1095-C Employer-Provided Health Insurance Offer and Coverage. For tax year 2024, the University must issue these forms to employees by March 15, 2025. For additional information about this form, please contact the Rutgers OneSource Faculty and Staff Service Center at (732) 745-7378. 

If you lose your Form W-2 or do not receive it, and you are currently employed by Rutgers, then you can print an original copy from the myRutgers portal under “My Paycheck” by selecting “View W-2” and then print the form. 

If you are no longer employed by Rutgers and require a copy of your W-2, please contact the Rutgers OneSource Faculty and Staff Service Center at (732) 745-7378 

No, you will receive a single W-2 that includes the combined wages and taxes for all jobs paid through Rutgers Payroll Services. 

Foreign National Employees or Students with Nonresident Tax Status:  

If a Foreign National employee or student with nonresident tax status received a scholarship/fellowship from Rutgers University or used a tax treaty to exempt some or all their wages from federal withholding taxes, these amounts will be reported on a Form 1042-S, “Foreign Person’s U.S. Source Income Subject to Withholding.” The individual will receive a Form 1042-S wage/tax statement from the Payroll Services prior to March 15, 2025. Some individuals will receive both Forms W-2 and 1042-S. For questions related to Foreign Nationals, please contact the University Tax Department at (848) 445-2284. 

Form 1099-MISC and 1099-NEC:  

All questions concerning Forms 1099-MISC and 1099-NEC (for non-payroll related payments paid to individuals through Accounts Payable) should be addressed to the University Tax Department at (848) 445-2284. 

Form 1098-T:  

All questions pertaining to Form 1098-T (Education related expenses paid by students to the Student Account) should be addressed to Student Accounting Services at (848) 932-2254. For more information, please visit http://studentabc.rutgers.edu/tax-information or https://studentabcweb.rutgers.edu/taxstatements/ 

Form 1098-E:  

All questions pertaining to Form 1098-E (Student Loan interest paid by student borrowers to the University Cashier) should be addressed to Student Accounting Services at (848) 932-2254 or studentabc@rutgers.edu 

The filing instructions should be on the back of your Form W-2, however, if your form does not include filing instructions, you can access them here.

If your wages do not match your year-to-date earning amount, then your before-tax deductions may not be included in your taxable wages. Conversely, your YTD Earnings amount does not include the taxable portion of items such as your Group Term Life Insurance benefit, NJ Wellness, and third-party sick pay. 

There are a few reasons why these amounts may be different. For example, your pay rate may have changed during the year, or you may have received overtime or other compensation. 

Government regulations determine how each type of wages is reported and taxed by the various federal and state agencies. Your W-2 will show one or more of the following types of wages: 

• Box 1 – Wages, Tips, Other Compensation  

Wages subject to Federal income tax. 

• Box 3 – Social Security Wages 

Wages that are subject to Social Security tax.  

• Box 5 – Medicare Wages and Tips 

Wages subject to Medicare taxes.  

Please Note: Your gross wages for Social Security and Medicare are reduced by “pre-tax” payroll deductions for health insurance, dental insurance, vision insurance, accidental death, and disability insurance, and for pre-tax parking. If your Social Security wages exceeded $168,600, Social Security tax was withheld on the first $168,600 of wages.  This is the maximum amount from which social security taxes could be withheld for 2024. Medicare has no maximum. 

• Box 16 – State Wages, Tips, Etc. 

For NJ residents, total wages subject to State income tax and Group Term Life deduction. For PA residents, total wages are reduced by the “pre-tax” payroll deductions and does not include Group Term Life deduction. 

Rutgers employees may participate in five types of tax deferred annuity programs – Code Section 401(a), 403(b), Roth 403(b), 457, and Roth 457. IRS codes are explained on the back of W-2 Form “Copy 2 (File with State, City, and local taxes) and C (Employee’s Record.) Other important information is also documented there. 

If you choose to print your Form W-2 from the myRutgers portal, the filing information on the back of the printed Form W-2 is located by clicking on the link titled “Filing Instructions.” 

Code “C” is reporting the taxable cost of the group-term life insurance over $50,000. This amount is taxable and is included in boxes 1, 3, 5, and 16. 

Code “DD” indicates the amount of employer paid health coverage under our employer-sponsored health plan. This amount is not taxable. The purpose is to provide employees with useful and comparable consumer information on the cost of their health care coverage. 

• Box 17 – FLI 

This amount represents the employee portion of NJ family leave insurance (FLI) based on a taxable wage base of $161,400.00 for calendar year 2024. The maximum yearly dollar limit for calendar year 2024 is $145.26 and is calculated by multiplying the 2024 taxable wage base of $161,400 by the 2024 FLI tax rate of 0.09%. 

This amount may be deductible as other taxes paid when filing your federal income tax return.  The amount should not be combined with State income tax in Box 17 when filing your NJ Income Tax Return. 

• Box 19 – Local income tax 

The amounts represent the employee portion of NJ UI (state unemployment insurance), NJ WF (supplemental workforce assessment fund), NJ S (workforce development partnership fund) and NJ DI (temporary disability insurance – no employee contribution for the 2024 calendar year) and are calculated as follows: 

The 2024 maximum yearly dollar limit of $161.80 for SUI is calculated by multiplying the 2024 taxable wage base of $42,300.00 by the 2024 SUI tax rate of 0.3825%. 

The 2024 maximum yearly dollar limit of $7.40 for SWAF is calculated by multiplying the 2024 taxable wage base of $42,300.00 by the 2024 SWAF tax rate of 0.0175%. 

The 2024 maximum yearly dollar limit of $10.58 for WDPF is calculated by multiplying the 2024 taxable wage base of $42,300.00 by the 2024 SWAF tax rate of 0.0250%. 

There will be no TDI employee contribution deductions for the 2024 calendar year. 

These amounts do not represent local income tax and should not be combined with State income tax in Box 17 when filing your NJ Income Tax Return. These amounts may be deductible as other taxes paid when filing your federal income tax return.   

Please note that many third-party income tax return preparation software providers will request that you provide any local wages shown in Box 18 and any local taxes shown in Box 19.  As you will notice, there are no local wage amounts to report in Box 18.  The reason for this is that NJ does not have a local wage or tax filing requirement.  Therefore, when prompted to add an amount you should not enter anything relating to local taxes in Box 19. 

• Box 20 – Local Name 

These names UI/WF/S and DI do not relate to any local wages or taxes. 

Please contact OneSource Rutgers Faculty and Staff Service Center at (732) 745-7378. 

If a W-2C is prepared to correct your name and/or social security number, Rutgers is required by law to submit a W-2C to federal and state government agencies (Social Security Administration, Internal Revenue Service, and your State of residence). You will need to include the W-2C and your original W-2 when you file your tax return. 

You may submit a W-2 that has an incorrect address with your tax return. The Tax Department does not re-issue or issue an amended form (i.e., W-2C – Corrected Wage and Tax Statement) due to an incorrect address. It is recommended that you correct your address in the myRutgers portal under “My Profile” by selecting “Personal Information.” 

The amount of taxes withheld does not determine whether you should file a tax return. The requirement to file a return is based primarily on the amount earned, citizenship status, dependency status, and age. Refer to the section titled “Do You Have to File?” in the federal tax Form 1040, Form 1040EZ, or Form 1040NR instructions for information. 

The forms are available at your local IRS and NJ Division of Taxation offices and on their websites shown below. The University does not stock these individual tax forms. You may also call the Internal Revenue Service (IRS) at 1-800-829-1040 from 7 a.m. until 10 p.m. at all local time zones for help in determining your filing status. 

EIC (Earned Income Credit) is also referred to as EITC (Earned Income Tax Credit). EIC is a refundable federal tax credit for working individuals who have lower incomes. If eligible, the tax credit can be claimed when you file your income tax return.  The EIC is not available to nonresident alien individuals or to students who are exempt from social security taxes. 

For more detailed information on the EIC: 

• Use the interactive EITC Assistant at https://www.irs.gov/credits-deductions/individuals/earned- income-tax-credit to determine if you qualify. 

• Call the IRS toll free at 1-800-TAX-1040 

• Visit a Volunteer Income Tax Assistance site for free help and tax preparation. 

• Access Publication 962 on the IRS website. (Both English and Spanish editions are available.) 

If you have any additional questions, please contact the University Tax Department at (848) 445-2284. 

• IRS Information: (800) 829-1040 

• IRS Forms: (800) 829-3676 

• IRS Website: https://www.irs.gov/ 

• NJ Division of Taxation Information: (609) 292-5033 

• NJ Division of Taxation Website: https://www.state.nj.us/treasury/taxation/