Tax-Filing Resources

Find year-end tax forms and information on how to complete them.

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Opt Out of Paper Tax Forms

The ISC team encourages you to opt out of receiving paper tax forms.

You can retrieve information on your IRS Form W-2 (for 2017 and onward) in Workday.

Prior years information is available in the Legacy ESS system.

The online version of your tax forms meet all the same IRS requirements as the paper forms and is available sooner than when paper forms are distributed on the January 25th pay day.

By opting out of paper tax forms, you help the UW reduce time and money costs.

Please note that the ISC and other University of Washington employees cannot provide personal, legal, or tax advice.

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Year-End Overview

Address Updates

You can update your address in Workday.

Address changes must be made before the end of the year in order to be reflected on that year’s tax form.

If you are unable access Workday, notify the ISC of your change of address.

Annual Forms Requiring Renewal

IRS Form W-4

W-4 Exemption status is only valid for one calendar year.

If you claimed exempt from Federal Withholding tax on IRS Form W-4 and wish to claim exempt for the new year, you must fill out a new IRS Form W-4. Your IRS Form W-4 information can be updated in Workday.

Updates must be completed no later than February 15th.

IRS Form 673 US Citizens Working Overseas

IRS Form 673 applies to US citizens only. It does not apply to resident aliens.

Tax information for Foreign Nationals

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Tax Form Replacement

Which Tax Form Do You Need?

  • Form W-2 for UW employees who received taxable salary/wages
  • Form 1042-S for UW Foreign National (Nonresident Alien) employees whose US income is subject to withholding
  • Form 1099-R for UW retirees who received supplemental retirement payments
  • Stipend Letter for non-UW students who were paid a stipend

How to Replace Tax Forms

You can access your IRS Form W-2 (2017 and onward) in Workday.

If you do not have access to Workday, complete the Request for Paper Tax Form Replacement and submit it to the ISC or other indicated campus location.

Contact the ISC for assistance in locating your tax form.

Can’t Find an IRS Form W-2 or IRS Form 1042-S?

Instead you may have received either an IRS Form 1098-T or an IRS Form 1099-Misc.

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Tax Considerations for Qualified Domestic Partners (QDPs)

Federal tax law changed in 2013 when the Internal Revenue Service and the US Department of Treasury ruled that same-sex couples, who were legally married in jurisdictions that recognized their marriages, were to be treated as married for federal tax purposes. These couples may also be known as Qualified Domestic Partners (QDPs) under Washington State law.

This ruling applies only to couples who are considered legally married and does not apply to Registered Domestic Partnerships.

If you are in a Registered Domestic Partnership, and your partner and/or child(ren) do not qualify as eligible dependents under IRC 152, the UW must report the cost of the insurance that UW provides for these dependents and the insurance contributions you make as wages on your IRS Form W-2 (displayed in box 1, 3 and 5). This is called “imputed wages.”

The UW determines IRC 152 eligibility based on the information you provided on your the Declaration of Tax Status. This form is completed at the time you enroll in a PEBB health insurance plan, or at any time you change your enrollment due to a qualifying Life Event.

If you determine that your Declaration of Tax Status was incorrect for the prior tax year or requires updating at this time, contact the ISC.

For more information about Qualified Domestic Partner tax status, see the Health Care Authority’s Dependent Verification information.

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Information on IRS Tax Forms

About IRS Form W-2

The IRS Form W-2 Wage and Tax Statement reports all taxable wages paid to and taxes withheld from an employee during the calendar year, the January 10th payday through the December 25th payday. It includes details of employee and employer contributions to a variety of tax-related benefits such as retirement and savings plans, medical and dental, flexible spending account and others.

The Federal Affordable Care Act (ACA) also requires employer‐sponsored medical and dental costs to be reported on both the W-2 and 1095 forms.

Your Form W-2 is available in Workday on the first payday in January. Paper forms for active employees will be distributed on the second payday in January. Paper forms for separated or inactive employees will be mailed to the home address listed in Workday in January. You can access recent Forms W-2 in Workday.

Form W-2s for years prior to 2017 can be found on UW's Legacy ESS system. For assistance, contact the ISC.

Explanation of the IRS Form W-2

About IRS Form 1042-S

The IRS Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding reports amounts paid to foreign persons (including persons presumed to be foreign) that are subject to withholding even if no amount is deducted and withheld from the payment because of a treaty or code exception to taxation.

The Form 1042-S reports payments made from January 1–December 31.

Your IRS Form 1042-S incorporates payments from multiple University of Washington departments, including Payroll, Student Fiscal Services, Accounts Payable, and Intercollegiate Athletics.

Questions for payments other than Payroll should be directed to the appropriate department.

You IRS Form 1042-S is available in Workday on the first payday in March for payments made through Payroll only.

Paper forms for active employees will be distributed on the first payday in March. Paper forms for separated or inactive employees and recipients not paid by Payroll will be mailed to the home address listed on the foreign national paperwork.

Explanation of the IRS Form 1042-S

About IRS Form 1095

The IRS Form 1095 is your proof of health insurance coverage.

IRS Forms 1095 are filed by the Health Insurance Marketplace (1095-A); by other insurers (1095-B); or by your employer (1095-C).

Your 1095 form(s) are filed by whomever provided your coverage during the year–individuals do not fill these forms out themselves.

Your UW Form 1095-C will be distributed in March.

UW employees will receive their Form 1095-A or 1095-B from either the state Health Care Authority (HCA) or directly from their health plan (see details below).

If You Are an Employee Enrolled in a PEBB Uniform Medical Plan

The HCA will create and mail your Form 1095 form to your home address. This form indicates (by month) whether or not you had health coverage during the tax year, and will list any enrolled family members.

Note that the HCA will use the UW Benefits return address for the mailing, but the document is developed and distributed by HCA.

If You Are an Employee Enrolled in a PEBB  Kaiser Plan (formerly Group Health)

You will receive your 1095 form directly from Kaiser (or Group Health) insurers indicating (by month) whether or not you had health coverage in during the tax year, and listing any enrolled family members.

If You are a Graduate Appointee Insurance Plan (GAIP) Participant

You will receive your 1095 form directly from Lifewise indicating (by month) whether or not you had health coverage during the tax year, and listing any enrolled family members.

If you are expecting to receive a Form 1095-A, you should wait to file your income tax return until you receive the form. However, it is not necessary to wait for Forms 1095-B or 1095-C in order to file.

Individuals who wish to file for a Premium Tax Credit will need a Form 1095.

Note: If you are filing the Premium Tax Credit Form 8962, you can’t file a Form 1040EZ form and will need to file a traditional Form 1040 or 1040-A.

Information on Forms 1095 and your tax returns

Disclaimer: The information on this page does not substitute for official plan documents. If there is a conflict between the information on this site and an official plan document, the official plan document will govern.

Plan availability and eligibility may change depending on your employment status and/or actions of the Washington State Health Care Authority (HCA), the agency that purchases and coordinates health insurance benefits for public employees, including employees of the University of Washington, through the Public Employees Benefits Board (PEBB) program.

 About IRS Form 1099-R

The IRS Form 1099-R Distributions for Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs Insurance Contracts, etc. reports retiree supplemental pension payments paid through the payroll system as a defined benefit plan.

The Form 1099-R reports supplemental pensions paid from the January 10th payday through the December 25th payday.

The State of Washington Department of Retirement Systems will report on pensions paid by the State of Washington Department of Retirement Systems.

Your Form 1099-R is available online through Workday on the first payday in January.

Paper forms will be mailed to the home address listed in Workday during the last week of January.

Explanation of the IRS Form 1099-R

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About UW Stipend Letter

The UW Stipend Letter reports on scholarships or fellowships paid to non-UW students from the Payroll system as a stipend.

A Stipend is an Earnings Type (STP, SWB) used to pay a scholarship or fellowship.

A scholarship is generally an amount paid to a student for the purpose of study.

A fellowship is generally an amount paid to a person for the purpose of research.

The UW Stipend Letter informs recipients of the total scholarships and fellowships paid from the Payroll system from the January 10th payday through the December 25th payday.

Your UW Stipend Explanation Letter is available online through Workday on the first payday in January.

Letters will be mailed to the home address listed in Workday no later than the last week of January.

Explanation of the UW Stipend Letter

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Obtaining Prior-Year Tax Forms

Tax forms for July 2017 and beyond are available in Workday.

For tax forms prior to July 2017, access the Legacy ESS system.

If you need assistance locating a tax form, contact the ISC.

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