Payroll Tax Forms

W-2 is a tax document issued at the beginning of each calendar year. The W-2 documents the salary paid, FICA and FICA med taxes paid, Federal taxes paid and State (either Delaware or Delaware and Maryland) taxes paid in the previous calendar year. For example the W-2 received in January 2016 will be for earnings from 2015.

To request a reprint of a W-2, please complete the Payroll Documents Request Form.

If you believe you should have received a W-2 but did not or if the information in your W-2 is not correct, please contact payroll by email (pr-staff@udel.edu) or call (302)-831-8677. Please note that the deadline for the university to mail W-2 forms for each tax year is January 31st.

Beginning Tax Year 2020, employees may elect to receive their annual W-2 forms electronically. Employers must comply with specific IRS regulations to use electronic W-2's and employees must provide their consent to receive an electronic W-2 instead of a paper copy.

If you do not consent to electronic delivery, your W-2 form will be printed and mailed to your home address during the last week of January. Please confirm that your home address is correct in the HR system by going to the Employee Demographic Data Web View.

To review your current W-2 Consent Status, please refer to the W-2 Electronic Consent Form.

If you have any questions regarding this notice or your W-2 Consent, please contact payroll by email (pr-staff@udel.edu) or call (302)-831-8677.

The W-4 web form is a self-service webform used by employees to elect/update their tax withholding for Federal, State (Delaware, Maryland, Pennsylvania) and/or Locality (Wilmington). Any State taxes for states other than Delaware, Maryland or Pennsylvania, or local taxes other Wilmington, must be paid directly to that State or Locality.

Understanding Your Form W-4: A Step-by-Step Guide

Completing tax withholding forms can be complex, as every employee’s financial situation is unique. To assist you, we have broken down the Form W-4 into manageable sections.

For precise calculations tailored to your household, we highly recommend using the IRS Tax Withholding Estimator or the Multiple Jobs/Deduction Worksheets found on the IRS website.

Federal Tax Withholding (Steps 1–4)

• Step 1: Personal Information – Basic identification and federal filing status.
• Step 2: Multiple Jobs or Spouse Works – Complete this step if you have more than one job at the same time, or if you are married filing jointly and your spouse works. This step helps ensure accurate withholding across all income sources. The IRS Tax Withholding Estimator is especially helpful in these situations.
• Step 3: Claim Dependents – Used to account for the child tax credit and other dependent‑related credits
• Step 4: Other Adjustments –To report other taxable income not subject to withholding, claim deductions beyond the standard deduction, or request additional federal tax to be withheld each pay period.

State and Local Tax Withholdings

Because the University of Delaware is located in Delaware, State of Delaware tax will be withheld for all employees. Please ensure the Delaware-specific section of your form is completed. You can find more details via the Delaware Department of Revenue FAQ.

Out-of-State Considerations

• Working Outside of Delaware: If your primary UD work location is in a state other than DE, please select your work state from the dropdown menu.
• Maryland & Pennsylvania Residents: UD offers state tax withholding for employees residing in MD or PA. We are not currently set up to withhold and remit taxes to other states.
  • Maryland: Review the MW507 Form for specific guidance.
  • Pennsylvania: PA utilizes a flat income tax rate. While the W-4 allows for a flat withholding amount, any overpayment beyond the state's flat rate will be reconciled.

Local Tax (City of Wilmington)

• Requirement: Wilmington local tax must be withheld for any employee who either works or resides within city limits.
• Verification: Use the City of Wilmington Address Guide to determine if your address falls within these boundaries.
• Other Localities: UD does not currently withhold taxes for other municipalities (e.g., City of Philadelphia). Employees are responsible for making their own payment arrangements with those jurisdictions.

Important Notice: Per IRS regulations, the University of Delaware cannot provide specific tax advice or instruct employees on exactly what figures to enter on their forms. We strongly encourage you to utilize the IRS resources linked above or consult with a professional tax advisor before finalizing your withholdings.

The IRS has also published Frequently Asked Questions that you may find helpful as you complete the form.

Note: A non-resident alien employee for tax purposes should use Notice 1392 to complete the W-4.

Document issued at the beginning of each calendar year. The 1042s documents any income paid under a tax treaty in the previous year. An employee may receive both a W-2 and a 1042s.

1042 Instructions

To request a reprint of a 1042s, please complete the Payroll Documents Request Form.

A tax treaty is an agreement between the United States and a particular country which reduces or waives taxes for a certain period of time or a certain dollar amount. The money earned under a tax treaty is reported on the 1042s form. The treaty is automatically offered to any employee who qualifies for it. It does not need to be requested. The university also reserves the right to not offer a treaty. All employees new hire documents are individually reviewed to insure accurate tax withholdings and to see if a tax treaty is applicable. If a treaty is applicable it is automatically offered and sent to the department in which the person is employed.

If you were eligible for health benefits in the calendar year, the University will provide you with a tax document, Form 1095C. Form 1095C reports information about your health care coverage as required by the Affordable Care Act. The University will provide online access via Webviews to Form 1095C no later than the IRS Federal Deadline.

To request a reprint of a 1095C, please complete the Payroll Documents Request Form.

If you need to correct your Form 1095C, please contact Payroll at pr-staff@udel.edu.