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As part of a combined effort to provide quality service to your employees, the Interior Business Center (IBC) wants to ensure that each employee’s pay record is accurate and complete prior to the close of tax year 2022. The instructions for the Form W-2 will provide information related to some taxable and non-taxable income and/or fringe benefits for employees. Please use the additional information found in this memo to assist in supplementing that information.
To ensure proper processing for the current wage and tax year, all documents, that have not previously been submitted, should be provided as soon as possible, but no later than December 2, 2022. For tax purposes, income is reported the year in which the payment is made. When forwarding documents to the IBC, please use the “A-27. Transmittal To Payroll Operations Division” form found here: https://www3.ibc.doi.gov/services/hr/payroll/manuals/forms/CIG_A-27.pdf.
As an alternative to using the A-27 Transmittal sheet, please consider using the entitlement interface file. This eliminates the need for manual input of mass entries of certain taxable and fringe benefit pay codes to be loaded directly into FPPS. For more information on using the Entitlements Interface File IFIL0284, please use the following link under the title of ‘Reports’ from the IBC Customer Central Webpage: https://www3.ibc.doi.gov/HRD/personnel-payroll-systems/fpps-user-group. Please note: The only pay codes that can be used on the file are listed in the table below:
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Pay Code
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Description
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EFB
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Fringe Benefit
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EPT
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Parking- Taxable
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ETT
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Transportation - Taxable
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FMG
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Fannie Mae/Freddie Mac Gym Reimbursement
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LCP
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Life Cycle Payment
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PCR
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TSA Pre-Check Reimbursement
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TVL
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Travel Stipend
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PLC
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Pro Licensing/Certification Reimbursement
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PLI
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Pro Liability Insurance Reimbursement
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To assure an accurate Form W-2, please pay attention to the following areas:
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Other Taxable Income – If not previously submitted, other taxable income should be reported on the “A-16. Other Income Summary Sheet” found here: https://www3.ibc.doi.gov/services/hr/payroll/manuals/forms/CIG_A-16.pdf. This includes the following, but is not limited to:
- All change of station allowances, including home marketing incentive payments.
- Indefinite travel payments.
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Fringe Benefits – If not previously submitted, all other fringe benefits should be reported using the “A-18. Report of Taxable Fringe Benefits” form found here: https://www3.ibc.doi.gov/services/hr/payroll/manuals/forms/CIG_A-18.pdf, or by submitting a spreadsheet with all applicable information.
- Child Care Subsidy – Subsidy exceeding $5,000 is taxable.
- Fitness/Wellness – Employees reimbursed for a fitness program must report this as taxable income.
- Qualified Parking Expenses – Amounts reimbursed in excess of $280 per month are taxable.
- Transit Benefits – Amounts reimbursed in excess of $280 per month are taxable.
- Transportation (taxable) – Use of government vehicles or leased vehicles for commuting or the use of limo services is considered taxable fringe benefits.
- Non-monetary awards – The “fair market” value of any significant non-monetary award presented to an employee as recognition must be included in the employee’s Form W-2 as taxable earnings. Items that could be considered significant for this purpose would be pen-and-pencil sets, clocks, jackets, watches, gift certificates, tickets to events, or similar items. Follow your agency policy regarding non-monetary awards that must be considered taxable earnings as fringe benefits. If determined to be taxable, report the non-monetary award on Attachment A-18.
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Paid Bills for Collection – Repayment of Salary Debts – Submit a copy of any bill paid to your office covering salary overpayment, indicating “Salary Indebtedness Paid.” Please include the debt identification number, which was used when the debt was transferred, date paid, and an authorized signature.
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Undelivered Salary Checks – Salary checks that cannot be delivered to employees by December 31, 2022, should be submitted for cancellation and sent to the Review and Analysis Branch (RAB), D-2613, as soon as possible.
- Salary checks returned to RAB by December 9, 2022, can be processed as an adjustment in pay period (PP) 2022-26.
- If received after December 9, 2022, this will require a manual year end adjustment.
- Salary checks received after December 31, 2022, will require a Form W-2C, Corrected Wage and Tax Statement.
Please submit any current year taxable corrections or adjustments listed above that occur in late November and December to your payroll processing section as quickly as possible.
- Any adjustments that cannot be accomplished through the payroll processing cycle of December 17, 2022 (PP 2022-26), will require a manual year end adjustment.
- Any adjustments received after December 31, 2022, will require a Form W-2C.
Please use the “A-27. Transmittal To Payroll Operations Division” form found here: https://www3.ibc.doi.gov/services/hr/payroll/manuals/forms/CIG_A-27.pdf to properly route documents to your Payroll Processing Section using one of the following options:
- For documents that contain Personally Identifiable Information (PII) should be sent either through:
- Secure Transport or
- Secure fax transmission to your agency’s applicable payroll section listed below:
- Section 1: 303-969-7741
- Section 2: 303-969-7429
- Section 3: 303-969-7349
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For document submission(s) that do NOT contain PII, should be e-mailed to the Payroll Operations Branch POD_POB_WIP@ibc.doi.gov
You may view and download additional information (including the fillable PDF documents for payroll clients) from the Client Interface Guide at: https://ibc.doi.gov/HRD/payroll-manuals.
If there are any questions, please call the IBC Customer Support Center at 720-673-9958 (interim contact number) or by email at Payroll_Helpdesk@ios.doi.gov
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