State Auditor's Office
Rita C. Meyer, State Capitol, Suite 114, Cheyenne, WY  82002
Phone (307) 777-7831, Fax (307)777-6983
Auditor's Office Home
State of WY Home
WY Gov't Home

PAY ADVICE RECONCILIATION TO THE 2006 W-2

The information presented below should be used to reconcile the December pay advice to the 2006 W-2. If December pay transactions required corrections after the payroll was processed, there may be additional steps that need to be taken to reconcile the W-2 information. Please contact the Auditor's Office if there are problems reconciling the pay advice to the W-2.

The State of Wyoming has several programs, which may result in a difference between employees' total earnings, their taxable social security wages and/or taxable federal wages. These programs are: Deferred Compensation, various types of flexible benefit programs, and an option to have medical and life insurance premiums paid with pre-tax dollars. Depending on the program participation elected, not all pre-tax deductions apply to all employees.

Box 1 on the W-2 indicates wages subject to federal income tax. In order to calculate this figure, the following computation should be made:
Total Earnings Less:
Def Comp Deferred Comp
Def Cmp Col Deferred Comp Colonial
Def Comp Mk Deferred Comp Make Up
Def Comp 50 Deferred Comp 50
Dfrrd Cmp Cu Deferred Comp Catch-up
Dep Care Reimb Dependent Reimbursements
Dnt Dp No Tx Dental Depend Pre-Taxed
Dnt Em No Tx Dental Employee Pre-Tax
Dnt Prev Ntx Dental Emp Prev Pre-Taxed
Dnt Prev Ntx Dent Prev Pre-Tax
Grp Ins Ad N Group Insurance Adjust Pre-Tax
HSA HSA Account
Life Ins No Tax Life Pre-Taxed
Med Dp No Tx Medical Depend Pre-Tax
Med Em No Tx Medical Employee Pre-Tax
Medic Reimb Medical Reimbursements
Rtr-Em-Mt Retirement Contribution Employees-Contract Employees, Judges, and Brand Inspectors only.


Box 3 and Box 5 on the W-2 indicate wages subject to Social Security taxes (box 3) and Medicare taxes (box 5). In order to calculate these figures, use the following computations:

Total Earnings Less:
Dep Care Reimb Dependent Reimbursements
Dnt Dp No Tx Dental Depend Pre-Tax
Dnt Em No Tx Dental Employee Pre-Tax
Dnt Prev Ntx Dental Emp Prev Pre-Tax
Dnt Prev Ntx Dent Prev Pre-Taxed
Grp Ins Ad N Group Insurance Adjust Pre-Tax
HSA HSA Account
Life Ins No Tax Life Pre-Taxed
Med Dp No Tx Medical Depend Pre-Tax
Med Em No Tx Medical Employee Pre-Tax
Medic Reimb Medical Reimbursements
Include and add:
Df Cmp Ag Mt Deferred Comp Agency Match
Df Cp Mt Mk Deferred Comp Match Make Up

The other boxes on the W-2 are provided for informational purposes only. None of the information in those boxes should be duplicated as the total amount subject to income tax is already in Box 1; the total amount subject to social security tax is already in Box 3; and the total amount subject to Medicare tax is already in Box 5.

Box 9 shows the total amount paid to the employee as advance earned income credit payments. The maximum advance amount for one qualifying child is $1,563 for 2006.

Box 10 indicates the amount that was withheld for dependent care for those employees who elected to participate in the flexible benefit program. This amount should agree with the payroll stub figure, Depnd Reimb.

Box 12, Code G indicates the total amount withheld from an employee's check for Deferred Compensation; Code P indicates those moving expense reimbursements that are otherwise deductible by an employee and paid under an accountable plan. Those moving expenses that are not deductible appear in box 1 as part of the total wages subject to income tax.

Box 14 includes the amount reported as additional wages for those employees assigned a state car for both business and personal use.  The amount in Box 14 (personal use) is also included in Box 1.

If you have any questions relating to your W-2, contact you agency's payroll specialist. If you need to request a duplicate W-2, contact the Auditor's Office in writing, stating your name, social security number, and address.  If you don't enclose an address for mailing, the Auditor's Office will return the duplicate to your agency payroll specialist.  A $5.00 processing fee applies to all duplicate W-2 requests. Former employees need to enclose a check with the request. Current employees will be payroll deducted. Verbal requests will not be accepted in order to protect the employee.
 

Your comments and suggestions are welcome.
Please contact Carolyn Teter at
cteter1@state.wy.us
NOTICE: Use and operation of the State of Wyoming web pages are governed by the laws of Wyoming.  Information collected at the State of Wyoming web pages may be subject to disclosure under the public record laws of Wyoming including, but not limited to, Wyoming Statute 16-4-201 et seq.