CAR Newsletter - January 2018

Newsletter Archive | Statewide Accounting Manual | Forms | State Comptroller


W-2, 1095C, and 1099 Pick-up Instructions

OMES will have W-2 forms, 1099 forms, and 1095 CDs ready for release on Jan. 16, 2018, beginning at 10 a.m. through Thursday Jan. 18, 2018, at 3 p.m.  Agencies will pick up the forms from our location at 5005 N Lincoln Blvd., Suite 100.  You may park in front of our building in the visitor parking which faces Lincoln Boulevard. As you enter the building, you must sign in at the Central Purchasing reception area. Once signed in, a team member will direct you to the room where the forms will be distributed.

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Forms W-2 & W-2C Terminology

The following are terms frequently used for different types of W-2s based on when the form is completed. 

Original W-2: Form W-2 that was originally issued to an employee by Jan. 31. 

Reissued W-2: Original Form W-2 reissued to an employee when an original form is lost, misplaced, not received, etc. Write ‘REISSUED STATEMENT” on the employee’s new copies. A reissued W-2 can be produced at any time because the data is not being changed. The form can include a “reissue date”.

Corrected W-2: Used to correct the original W-2 when an error has been discovered before OMES submits the file to the Social Security Administration (SSA). “CORRECTED” must be written on the employee’s new copies. The form can include a “corrected date”.

NOTE: Corrected W-2 forms must be delivered to OMES by Jan. 25, 2018. Please send the original W-2, a copy of the corrected form and a letter explaining why the correction is needed.

W-2C: Used to adjust the original W-2 (or corrected W-2) information when an error has been discovered after OMES has submitted the file to the SSA.

NOTE: W-2Cs must be submitted to OMES as soon as completed and will be filed with the SSA. Please provide an explanation of the changes from the original W-2.

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Correcting W-2s Forms

Corrected W-2 forms must be delivered to OMES by Jan. 25, 2018, in order for the corrections to be in the submission file.  The IRS has accelerated the requirements for reporting W-2 information. The due date for submission of Form W-2 information to the Social Security Administration is Jan. 31, 2018.

Please send the original W-2, a copy of the corrected form, and a memo explaining why the correction is needed. If the correction is due to a statutory canceled warrant which is not to be replaced, please also send a letter asking that the warrant not be replaced. 

Note: Because a warrant has been canceled by statute is not a reason for such a W-2 correction.  If it was a valid payroll payment, the employee is still entitled to a replacement warrant; therefore, the W-2 reporting is proper.

Any correction needed after this date should still be sent to OMES as a W-2C for us to notify the SSA.  This will ensure reporting is as accurate and complete as possible.

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Correcting 1099-MISC Forms

Corrected 1099-MISC forms must be delivered to OMES by Jan. 25, 2018, in order for the corrections to be in the submission file.  The IRS has accelerated the requirements for reporting 1099-MISC information.  The due date for submission of Form 1099-Misc information to the IRS is Jan. 31, 2018. Please send the original form, a copy of the corrected form, and a memo explaining why the correction is needed. Any corrections needed after this date should still be sent to OMES for us to notify the IRS.  This will ensure reporting is as accurate and complete as possible.

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Correcting 1095-C Forms

Corrections for Form 1095-C must be submitted to OMES/HCM Division by Feb. 23, 2018.  Please send the original form, a copy of the corrected form, and a memo explaining why the correction is needed. Please send corrections to the attention of: Kristin Elsenbeck, Human Resources Coordinator, 405-521-6030. Any corrections needed after this date should still be sent to OMES for us to notify the IRS.  This will ensure reporting is as accurate and complete as possible.

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Employee Tax Refunds

Employee payroll tax withholdings are not authorized to be refunded to an employee once withheld from their payroll. Refunds will not be given for those employees who did not submit a W-4 in time for payroll processing. All agencies should have a deadline for employees to submit W-4 changes. Per IRS regulations, the effective date of the new W-4 will be the beginning of the next pay cycle for the employee. When the effective date entered is before the beginning of the next pay cycle, the system will recalculate the taxes already withheld for a closed period, which is not authorized by the IRS.

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Reporting Requirements for Repayments of Prior Year Wage Amounts

Repayments from employees made in the current year (2018) that are for overpayments of wages in a prior year (2017 or earlier) must be repaid at the gross overpayment amount in accordance with Internal Revenue Service regulations. A Corrected W-2 or a W-2C, as applicable, is required to be completed and sent to OMES. Only Social Security and Medicare wages and taxes are corrected on the Form W-2 or W-2C.

DO NOT correct Federal or State taxable wages or income taxes. The employee received and had use of the funds during the year of overpayment and as such, the amounts are taxable for federal and state purposes. The employee may be entitled to either a deduction or credit on their current year (2018) Form 1040. Please advise them to speak to their tax accountant. Additional instructions for Form W-2 and Form W2-C are available on the IRS website. For assistance, contact Lisa Raihl at 405-521-3258, or Jean Hayes at 405- 522-6300,

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Annual Withholding Tax Exemption Certification for Military Spouse

Agencies are reminded to review and ensure employees have a valid OTC Form OW-9-MSE on file for 2018. The form must be completed annually to continue the exemption for 2018. If a new exemption form has not been submitted for 2018, the employee’s withholding status must go back to the last valid IRS Form W-4 on file with the employer.  If you receive an exempt Form OW-9-MSE after processing a payroll, do not process a tax refund to the employee or submit one to OMES for processing. The new exemption form will take effect on the next pay cycle; it is not retroactive to the beginning of the year. 

As a reminder, a nonresident spouse of a nonresident service member may be exempt from Oklahoma income tax on income from services performed in Oklahoma. OTC Form OW-9-MSE must be completed and returned to the employer with the required documentation.  The instructions contain a list of requirements the employer must meet before the withholding exemption will be allowed. The form must be completed each year the exemption is to be claimed. 

This exemption will require an update to the employees' 'State Tax Data' in PeopleSoft.  The Special Tax Status will be changed to: "Maintain Taxable Gross; SWT zero unless specified in 'Additional Withholding' below." This does not affect the Federal Tax Data.  Federal withholding will still be calculated based on the IRS Form W-4 in effect. 

Although exempt from state income tax withholding, the income is still reportable on the W-2 as Oklahoma wages.  Employees with questions regarding this should contact their tax accountants.

The Oklahoma Tax Commission has additional information and a section of Frequently Asked Questions on its website. The form may be found by clicking here.

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New Flexible Spending Account Vendor

The Office of Management and Enterprise Services Human Capital Management Division is constantly searching for ways to streamline processes and increase efficiencies.  The Flexible Spending Account Program will now be managed by third party provider HealthScope Benefits, Inc.

Effective immediately, HealthScope Benefits will handle all claims for Flexible Spending Accounts for plan year 2018 as well as all 2017 rollover claims. This includes both the Health Care Accounts (HCA) and the Dependent Care Accounts (DCA).  Information has been provided to agency Benefit Coordinators to distribute to employees enrolled in an HCA or DCA. Employees will continue to use their existing ‘benny card’ for all 2017 rollover claims and all 2018 claims. For questions regarding this change, employees should contact their Benefits Coordinator or HealthScope at 1-800-219-8115 or visit

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General Ledger Journal Entry Requests

All journal entry requests must include the appropriate information when it is submitted to Central Accounting and Reporting.  The most common requests include the following categories:

Cash transfer request (OMES Form 10A) – The appropriate authority for the transfer must be included.  Usually this will a specific statute or bill.  When including a bill number, be sure to include the legislative session in which the bill was passed.

340 fund journal imports – These summarized entries should be submitted daily and include the total of disbursements for that day.  Cancelled or stat-cancelled 340 fund warrants should be included as a separate entry to allow for validation.

Payroll funding corrections – All payroll funding corrections must include reference to the entry that is being corrected.  Most payroll funding corrections are a result of an employee being incorrectly set up in the HCM system.  When funding errors are discovered, the correction should be made in the HCM system.

Questions regarding the required documentation and submissions of journal entry requests should be sent to

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1099 INFO

1099 M Corrections

1099 M forms will be ready to pick up after 10:00 am on Tuesday, Jan. 16, along with the W-2s and other year end tax forms.  ALL FORMS will be available at 5005 N Lincoln Blvd, Ste 100.

Please review the 1099's you receive and advise OMES of any changes which you determine necessary. A few blank 1099M forms will be included for you to make any necessary corrections and you may make more copies of the blank form if necessary.  If you have several corrections please contact me at the email or phone number below and we will be able to create new 1099s with your corrections and forward them to you.  Please return as many changes as possible to OMES prior to Jan. 25, 2018.

Please note the following procedures pursuant to such changes in the 1099 documents:

  • For missing addresses or address changes, send us a copy of the 1099 which includes the address you added or changed and include a notation as to the type of change.
  • For name or FEI/SSN changes, send us a copy of the original and the amended document so that we have appropriate reference to the changes.
  • For all transaction changes, please send us appropriate documentation which explains the nature of the amount changes. 
  • Any changes that need to be made after Jan. 25, 2018, still need to be sent to OMES and we will forward the information to the IRS.

In all instances, please make sure that your documentation includes enough information for us to understand your changes, the reasons for them and a contact person in case we still have questions.


  • Like last year for 2016 reporting – To ensure security on Form 1099M we will truncate the SSN and FEI numbers so only the last four digits are shown, ex. xxxxx1234. 
  • In January, before submitting our 1099 file to the IRS, we will TIN match the file with the IRS e-Services system.  Any vendors that mismatch in this process will need to be corrected before we can submit our final file to the IRS on Jan. 31, 2018.

Questions or comments should be directed to:
Beth Brox at 405-522-1099 or

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Comprehensive Annual Financial Report Published

As of Dec. 20, 2017, the State of Oklahoma’s Comprehensive Annual Financial Report (CAFR) for fiscal year 2017 has been completed. The Financial Reporting Unit would like to thank all state agencies for their effort and cooperation in providing timely financial information.  The CAFR is available online through OMES’s website at

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There are no accounting articles this month.

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Volume 28, Number 7
Fiscal Year-2018
January 16, 2018

In This Issue ...


Form I-9 and E-Verify Webinars

U.S. Citizenship and Immigration Services

Multiple Webinar Choices and Dates:

Form I-9: an overview of the Form I-9 process, including step by step instructions on how to complete each section, retention and storage.

E-Verify Overview:  an overview of the E-Verify Program, including how the program works, key features, how to enroll, employer responsibilities, program highlights, and a demonstration of the program.

E-Verify for Existing Users: a detailed overview of the E-Verify Program specifically for existing users. Topics include Form I-9, user roles, case alerts, how to handle a TNC, and common user mistakes.

For more information on the webinars, please visit the USCIS website.

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American Payroll Association: PayTrain Courses

Oklahoma City Community College (OCCC)

PayTrain Level I
Feb. 6 to March 15, 2018
6 to 8 p.m.
Tuesdays and Thursdays

PayTrain Level II
Dates TBA

For more information, please visit the OCCC website.

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OKC American Payroll Association Monthly Lunch & Learn Chapter Meetings

OKC American Payroll Association
Monthly Lunch & Learn Chapter Meetings

Topic: to be determined
Thursday, Feb. 15, 2018
11:30 a.m. to 1 p.m.

For more information, please visit the OKC APA website.

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PeopleSoft HCM Suite Training

Presented by OMES/Enterprise Business Service
Please contact your agency's nominating official to enroll.

Dates: Feb. 26 - March 1, 2018
Location: OMES/CAR Computer training room
5005 N. Lincoln Blvd., Oklahoma City 

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OKFMA Quarterly Meeting

Mark your calendars for the next Oklahoma Financial Managers Association quarterly meeting on Thursday, March 15, 2018.   In an effort to cut down costs and continue providing these seminars free of charge we are asking all participants to print their own copies of available documents from the website.  To ensure that an adequate number of refreshments are available, please register at:

Date:   March 15, 2018
Time:   1:30 - 4 p.m.
Place:   Business Conference Center Auditorium
MetroTech Springlake Campus
1900 Springlake Drive
Oklahoma City, OK  73111

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State Comptroller:
Lynne Bajema, CPA

OMES Services CAR Accounting:
Jennie Pratt, CPA, CGFM

Agency Business Services/Deputy State Comptroller:
Steve Funck, CPA, CGFM 

Financial Reporting Unit:
Matt Clarkson, CPA

Transaction Processing Manager:
Steve Wilson

Statewide Accounts Payable:
Courtney Cowart

Replacement Warrants:

Voucher Processing:

Payroll Transaction Processing:
Elsa Kunnel

Payroll Reporting:
Lisa Raihl, CPA

Purchase Cards and Travel (Online Booking) Assistance:
Linda Powell

Vendor Registration:
Victoria Baker

Vendor File Maintenance:

Vendor Remittance Updates:
Updates to remittance contact for vendor payment notification.

OMES Service Desk:
405-521-2444 or toll-free 866-521-2444