News and Announcements
Important Information About Changes to Paychecks (01/03/2013)
Even with the American Taxpayer Relief Act, you will see more taxes deducted from your paycheck starting in January 2013. Please see the 2013 Tax Changes Information Page for details.
Graduate Fee Waiver Taxation (02/23/2012)
In October of 2010, the Internal Revenue Service issued guidance clarifying the federal income tax treatment of graduate tuition waivers provided by educational institutions. As a result, the University of Tennessee will tax graduate fee waivers provided to graduate assistants and regular employees. Graduate fee waivers provided to Graduate Teaching Assistants and Graduate Research Assistants are exempt from taxation under IRS Code Section 117(d). Please view the Payroll Office Fee Waiver Process Document for further information.
2011 Online W-2 (01/23/2012)
Your W-2 (Employee Wage and Tax Statement) form for tax year 2011 is now available online. You will also be receiving a paper W-2 form by the end of January. If you do not receive this paper form, or need to re-print it for any reason, you may now do so by visiting the site listed below. In addition to tax year 2011, you may view, print, and download W-2 forms for any year back to 2002.
In order to access your online W-2 forms, please visit https://utap1.tennessee.edu/irj/portal/W-2 and sign on using your university NetID and password. This is the same ID and password used to access the online pay statements. The employee notice for the information on the back of the W-2 form is available from http://payroll.tennessee.edu/employeenotice.htm
For assistance with NetID's and passwords, please visit http://payroll.tennessee.edu/paystatements/netid.htm . The technical requirements for the W-2 forms are the same as those for the online pay statements and are available from http://payroll.tennessee.edu/paystatements/Technical-QA.pdf .
If you have questions about your W-2, please call the University-wide Payroll Office at (865) 974-5251.
Regular Employee Graduate Fee Waiver Taxation (12/20/2011
In October of 2010, the Internal Revenue Service issued guidance clarifying the federal income tax treatment of graduate tuition waivers provided by educational institutions. IRS Office of Chief General Counsel Memorandum 20103901F concludes that fee waivers for graduate coursework are excludable from income up to $5,250 per calendar year. Graduate fee waivers exceeding $5,250 are reportable as taxable income on Form W-2, subject to your W-4 certificate withholding rate and applicable social security taxes. (more information available)
Employee Holdback Processing (12/07/2010)
Due to the increase in insurance premiums for calendar
year 2011, many employees have expressed concern regarding
the impact the larger premiums will have on the check for
first biweekly pay period ending in the month. The employee
holdback for biweekly payrolls is designed to help employees
manage the cash flow from their paychecks by helping to
equalize the net pay between the first and second paychecks
of the month. For more information, please see this
P115 Andy Holt Tower
Knoxville, TN 37996