U. S. Coast Guard, Pay & Personnel Center (SEP), Wage and Tax Statement Procedures
2021 W-2, 1099r, & 1095 Forms Update
Dec. 17, 2021 - ALCGPSC 129/21 - 2021 IRS FORMS W-2 AND 1095-C INFORMATION:
IRS Form W-2 and 1095-C - The required 2021 IRS tax forms W-2 (Wage and Tax Statement) and 1095-C (Employer-Provided Health Insurance Offer and Coverage) will be mailed no later than 31 Jan 2022 to each members mailing address listed in Direct Access. Members who have selected to opt out of receiving the paper forms will be able to download their tax forms from Direct Access and will not receive a paper copy in the mail.
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.
Wage and Tax Statement, IRS Form W-2 Topics:
- Annual W-2 Mailing Process
- How to View and Print Your W-2 Form (PDF User Guide)
- How to request a replacement or duplicate W-2
Mailing of Wage and Tax Statements
1. IRS Form W-2 for 2021 will be mailed no later than 31 January 2022. W-2s are mailed to the member’s mailing address in Direct Access.
2. In addition to W-2 forms, PPC will also be mailing IRS 1095-C, Health Coverage forms. The IRS 1095 series forms include information already provided to the Internal Revenue Service. These forms contain information members need to complete their individual federal income tax return.
3. In order for PPC to furnish the IRS Forms in a timely fashion, all members must ensure their correct and current mailing address is entered in Direct Access no later than 4 January 2021. To view and update your mailing address using Direct Access Self-Service (https://hcm.direct-access.uscg.mil/), go to the Main Menu and select Self Service, Employee, Tasks, Home and Mailing Address. Refer to ref (a), section 8.B.6, for address format examples for single members living in barracks or shipboard berthing. Members must ensure forwarding of mail through the U.S. Postal Service if there has been a recent change in mailing address.
4. A printable 2021 IRS Form W-2 or IRS Form 1099r (for retirees) will be available in Direct Access self service no later than 31 January 2022. See How to View and Print Your W-2 Form.
Requesting a duplicate Wage and Tax Statement
Updated 12/17/2021 8:37:18 AM
For 2015 and later W-2 and 1095 Forms, active duty and Reserve members will access forms via Direct Access Self Service. Do not submit a request for a replacement 2015 or later tax form, they will be available via Direct Access.
For 2014 and prior year W-2 forms, active duty and reserve members shall complete form CG-2016, W-2 Request Form (/ppc/forms/). Attach the completed form to a PPC Customer Care trouble ticket at http://cglink.uscg.mil/PPCticket or via e-mail to email@example.com. If submitting via CG Workstation, a digital signature is preferred.
Separated or retired members shall complete form CG-2016, W-2 Request Form (/ppc/forms/) to request replacement or duplicate W-2 forms, . Attach the completed form to an e-mail to firstname.lastname@example.org.
Replacement W-2 forms will not be available until 15 February. This is allow time for the original mailed form to arrive at its destination or to be returned as undeliverable.
CG-2016 forms received via fax are no longer accepted and will not be processed.
Personnel and Pay Procedures Manual (PPPM), PPCINST M1000.2 (series), section 8.I.13, contains guidance for requesting a corrected IRS Form W-2.