2020 W-2c & Old Age Survivors & Disability Insurance (OASDI):

Included in your tax forms in Direct Access are corrected 2020 OASDI Tax Deferral IRS Form W-2C for federal civilian employees, active and reserve military members who have paid back or had paid back the deferred tax. The W-2Cs report changes resulting from the deferral of Social Security taxes and subsequent collections. According to the IRS (https://www.irs.gov/forms-pubs/form-w-2-reporting-of-employee-social-security-tax-deferred-under-notice-2020-65), individuals with only one employer during 2020 whose W-2C shows only a correction in Box 4 accounting for deferred Social Security Tax in 2020 and withheld in 2021 may not be required to take any further action.

This corrected IRS Form W-2c for tax year 2020 will be located in Direct Access: Employee > View > View/Print My Year End Forms > View/Print W-2 > Calendar Year 2020

Per IRS guidance, if you had only one employer during 2020 and your Form W-2c (Corrected Wages and Tax Statement) for 2020 only shows a correction to box 4 to account for employee Social Security tax that was deferred in 2020 and withheld in 2021 pursuant to IRS Notice 2020-65, no further steps are required.

If you had two or more employers in 2020 and your Form W-2c for 2020 shows a correction to box 4, please see https://www.irs.gov/forms-pubs/form-w-2-reporting-of-employee-social-security-tax-deferred-under-notice-2020-65 for more information or contact your tax professional.

Please note, if you separated/retired in 2020, you may not be issued an IRS Form W-2c for 2020.