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HRM: Corrected W-2s for 2020

May 17, 2022

Banner: HRM Update.

The National Finance Center is mailing out corrected W-2s to employees who had Old Age, Survivor, and Disability Insurance taxes deferred in 2020 and subsequently repaid in 2021. Per IRS guidance, if you had only one employer during 2020 and your Form W-2c 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 have questions on tax filing, the IRS has provided instructions for employees receiving a W-2c due to the Social Security tax deferral.

Review the IRS website for more information on form W-2 reporting under notice 2020-65. NFC also provided additional information. Employees may also need to check with their state if an amended return is required. Everyone’s tax situation is different so contact the IRS or your tax professional if you have additional questions

Please be aware HRM is not able to provide any tax advice.

Help is available

Open an HR Help case:

https://www.fs.usda.gov/inside-fs/mail-call/hrm-corrected-w-2s-2020