W-2 Form Online “Terms of Use” Boise State University
Boise State University is required by the IRS to furnish all employees with a W-2 Form for each calendar year to be used in completing the employee’s annual tax returns. The W-2 Form details the employee’s compensation and tax withholding amounts for the year. Internal Revenue Code permits W-2 Forms to be distributed to employees in an electronic format if Boise State University meets certain requirements (Treas. Reg. 31.6051-1). When these requirements are met, the University is considered to have provided employees W-2 Form in a timely manner. In the past, employees have received paper copies of their W-2 Form. Beginning this year (2007), Boise State employees may choose to receive their W-2 statements online through BroncoWeb in lieu of paper format. Consent I. IRS Regulations require that employees consent to the electronic W-2 distribution and the manner of consent must prove the employee has access to receive the W-2 electronically. The University has met this requirement by providing a link within BroncoWeb where employees can provide this consent. • An employee who chooses to receive his/her W-2 Form online can change his/her mind and withdraw consent to online delivery at any time. For tax year 2007 and future years, a consent withdrawal deadline for that year will be given to assure employee receipt of a paper copy of the W-2 form. Once consent is withdrawn, the U.S. mail will deliver the paper W-2 Form. To receive future electronic W-2 Forms, an electronic consent must be resubmitted. If Boise State changes the W-2 Form process in such a significant way that new or hardware or software is needed to electronically access a W-2 Form, Boise State will notify you through the e-mail address previously provided to electronically receive a W-2 Form. If such a change occurs, employees will need to install the new hardware / software and again provide electronic consent.
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Required Disclosures I. If an employee does not consent, he/she will continue to receive a paper copy or the W-2 sent through the U.S. Mail postmarked on or before January 31. Employees who have previously consented to receive electronic W-2 Forms do not need to do anything to receive their future W-2 forms unless consent is withdrawn or Boise State has made significant processing changes.
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Consent may be withdrawn at anytime by selecting “WITHDRAW CONSENT” on the online W-2 Form and following the corresponding instructions. Consent may be withdrawn by sending an e-mail or other written notice to the following: Boise State University Attention: W-2 Request 1910 University Drive Boise, Idaho 83725-1265 E-mail: rwalker@boisestate.edu If he/she chooses to withdraw consent through the U.S. Postal Service, allow 15 days from the date of postmark for consent withdrawal to become effective. Note: Consent can not be withdrawn by fax, or telephone. If employees have questions regarding consent withdrawal, contact Boise State University, Human Resource Services / Payroll at (208) 426-3435.
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Although consent has been given to receive electronic W-2 Forms, paper W-2 Forms can be requested by completing the “Boise State University Duplicate W-2 Request” Form located at http://hrs.boisestate.edu/payroll/DuplicateW2Request.pdf, clicking on “Payroll”, scrolling to “W2s on BroncoWeb”, and then clicking on “Duplicate W-2 Request”. Free Adobe Acrobat reader is required to download this form. Allow 15 days from the postmark date for processing. A $5 fee is charged for paper W-2 Form copies. Mail the form and a check for $5 payable to Boise State University to: Boise State University Attention: W-2 Request 1910 University Drive Boise, Idaho 83725-1265 Notification that W-2s for the prior tax year are available online at BroncoWeb will be sent to the specified employee email address no later than midnight, January 31. W-2 statements will remain at BroncoWeb for at least 6 years unless an employee: (1) Withdraws consent; or (2) An employee receives notification that Boise State determines it is in the best of the employee or University to terminate electronic access to a W-2 Form. W-2 statements older than 6 years can be accessed by completing the “Boise State University Duplicate W-2 Request” Form located at
http://hrs.boisestate.edu/payroll/DuplicateW2Request.pdf.
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If an employee terminates employment from Boise State University, and has previously consented to receive electronic W-2 statements, he/she will be able to access his/her W-2 Form until October 31 of the year following the year of
termination. He/she will need to select “Withdraw Consent” and complete the “Boise State University Duplicate W-2 Request” Form located at http://hrs.boisestate.edu/payroll/DuplicateW2Request.pdf to receive a paper copy through U.S. Mail.
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It is the responsibility of the employee to notify Human Resource Services of any name or address changes. Changes can be made by contacting Human Resource Services or through the Employee Self-Service on BRONCOWEB. If the IRS issues a penalty to Boise State for a mismatch due to the failure of an employee to update name or mailing address changes, the penalty may be passed on to the employee.
VIII. Electronic W-2 Forms look exactly as the paper W-2 Form sent through U.S. Mail. All employees should be aware that the W-2 Form, even when provided electronically, must be attached to their annual tax return. The only hardware needed to access W-2 Forms online is a PC with internet connections and a printer. Copies can be printed for State, Federal returns and personal records. Once W-2 statement copies have been saved / printed for personal use, remember to delete the email notification. IX. If corrections need to be made an electronic W-2 statement after it has been issued, the University will issue a Corrected W-2 Form (W-2c) that will be sent to you through U.S. Mail no later than 15 days after the problem was reported to Human Resource Services / Payroll.