January 12, 2006 MEMORANDUM TO: Deans, Directors and Department Heads FROM: Michael V. McKee, University Controller SUBJECT: 2005 W-2 Forms Employees' 2005 W-2 forms will be distributed from University Tax Services (Room 24, Tigert Hall) to departments on Thursday, January 26, 2006. Unlike last year, employees will receive one 2005 W-2 form from the University. Last year, most employees received two W-2 forms - one from the University and one from the Bureau of State Payrolls as a result of devolution from the State of Florida. IRS regulations require the University to distribute the 2005 W-2 forms to employees on or before January 31, 2006. Departmental payroll administrators must distribute their 2005 W-2s to employees by this deadline. The 2005 W-2 forms that are mailed to employees must be postmarked by January 31, 2006. Some employees who received off-cycle checks and/or required payroll tax adjustments may also need to receive Corrected Wage and Tax Statements (W-2Cs). Foreign national employees or nonresident aliens will receive their IRS 1042-S forms on or before March 15, 2006 since these employees have special withholding and reporting requirements with the IRS. Employees should direct any questions concerning their W-2, W-2C, or 1042-S forms to University Tax Services at 392-1324 or visit our website at University Tax Services - Finance and Accounting - UF (http://fa.ufl.edu/tax). ============================================================ NOTE: This and other DDD Memos are maintained on the WWW at: http://www.admin.ufl.edu/DDD/ (ALL ATTACHMENTS TO ORIGINAL MEMOS ARE POSTED HERE) ============================================================