The 91㽶Ƶ System (UM System) sends out a number of tax-related letters and emails in preparation for each tax season. For documents sent via mail, please allow 10 business days to receive any documents mailed to you via the U.S. Postal Service.
The University cannot provide tax advice. As you prepare your income tax return(s), we encourage you to discuss your personal tax situation with a tax advisor.
Form W-2
The W-2 form indicates the amount of wages paid and taxes withheld from your paychecks. Generally speaking, the following groups of people receive a Form W-2 from the University: full-time and part-time employees; retirees who separated from the University during the tax year; employees terminated during the tax year; employees who went on Long Term Disability during the tax year; and employees who became COBRA participants during the tax year.
If you haven’t already opted for an electronic Form W-2, you will receive an end-of-the-year email asking you to indicate whether you want a paper or electronic form. If you elect to receive an electronic version, you can view and/or print it from around the middle of January. Otherwise, a paper form is postmarked to your home address by early February.
If you live outside Missouri and work in Missouri, or if you live in Missouri but work outside Missouri, you may receive a Form W-2 for Federal and State reporting and a second one with only the other state reporting information.
Form 1095-C
Form 1095-C is titled “Employer-Provided Health Insurance Offer and Coverage.” You receive the form from any employer required to offer health insurance coverage to you, your spouse and/or other dependents for all or a portion of the tax year, whether you enrolled in the employer’s coverage or not.
Generally speaking, if you were eligible for University insurance during all or a portion of the tax year, the University sends Form 1095-C to you. It is important that you share it with any listed covered dependents who are filing a tax return separately from you. Box 15 of the form will indicate the monthly premium for the least costly insurance plan offered by UM, whether you chose that plan or not, so this amount may not match the actual premium amount deducted from your paycheck.
You may not need to wait until Form 1095-C arrives to complete your taxes. UM cannot provide tax advice. To learn more, we recommend you consult a tax advisor or read and whether it is necessary to wait.
Form 1099-R
The Form 1099-R reports distributions from pensions, annuities and other retirement plans, and is used when completing retiree income tax return(s). By early February, the University sends Form 1099-R to your home address if you have received UM pension payments or other distributions during the tax year.
Social Security Number (SSN) / Tax Identification Number (TIN) For Dependents
If records indicate that the University is missing a Social Security Number or other tax identification number for your dependents, you will receive a notice(s) asking for this information.
The IRS requires certain employers, including the University, to report the identification numbers for all employees and dependents who were offered health insurance.
Statement of Tax Responsibility
If you are a retiree who is receiving a pension and living outside the state of Missouri, you may have already received a letter from the University reminding you that you have the option to discontinue Missouri tax withholdings from your pension payments. You will need to complete the University's Statement of Tax Responsibility form to discontinue Missouri withholdings.
If you did not receive this form in the mail but are interested in completing it, the Statement of Tax Responsibility is available for download on the Pension & Retiree Tax Withholding webpage.
United Way Donations
If you chose to have United Way donations deducted from your paycheck for all or a portion of the tax year, the University will send you an email by early February with the total amount you donated for the year.