Important 2024 Year-End Tax & Payroll Reminders

Sent to all UCI employees on Sept. 23, 2024

As we near the end of 2024, please take note of these important reminders and announcements regarding your pay, taxes, and benefits. Some may require your action. Be sure to read carefully and mark your calendars for upcoming deadlines.

Go Paperless with UCPath!

There are many good reasons to go paperless, and UCPath is making it easier than ever. Now you can sign up for electronic delivery of your 1095-C, as well as your W-2, tax form in your UCPath online account. And, if you're still getting your paycheck in the mail, this is the perfect time to sign up for direct deposit. Click here to learn more!

2024 Overpayments/Repayments

According to the IRS, payroll overpayments must be repaid within the same year as the overpayment to ensure accurate earnings and taxes on your 2024 W-2. If you received an overpayment notice for 2024, please:

  • Repay the net overpayment (gross earnings minus taxes and deductions) or agree to a repayment schedule by Dec. 20, 2024.
  • If not resolved by Dec. 20, 2024, the overpaid amount will be included as earnings on your W-2, with applicable federal and state tax withholdings.

403(b) / 457(b) Contribution Change Deadline

If you participate in a supplemental retirement benefit plan and want to adjust your 403(b) or 457(b) voluntary contributions for your final 2024 paycheck, please enter updates in Fidelity by these deadlines:

  • Monthly: Nov. 17, 2024
  • Biweekly: Dec. 5, 2024

More information: University of California supplemental retirement benefits plans

January 2025: Tax Information Deadlines

UCPath will begin processing W-2s and 1095-Cs in January. To ensure your W-2 information is complete, accurate, and reaches you, please take the following steps by Jan. 3, 2025:

  • Verify/update your personal email and home address in UCPath online. Even if you opt for a digital W-2, we need to be able to reach you.
  • Verify/update your dependents. The Affordable Care Act (ACA) requires the UC to make reasonable efforts to obtain Social Security numbers for employees' spouses or domestic partners, and dependents. To review or update this information, log in to UCPath online, then select Employee Actions > Health and Welfare > Dependent Coverage.
  • Opt-in to an electronic W-2. Online W-2s are easy, secure, and convenient! To sign up, log in to UCPath online, then select Employee Actions > Income and Taxes > Enroll to Receive Online W-2.
  • Verify your GLACIER account information (international employees). International employees may receive a W-2 or 1042-S (Foreign Person's U.S. Source Income Subject to Withholding). To ensure your tax information is sent correctly, verify that your personal email and home addresses match exactly in UCPath online and the GLACIER tax database. You may also opt to have an electronic 1042-S through GLACIER. Learn more about Form 1042-S.
  • Opt-in to an electronic 1095-C. Online 1095-Cs are easy, secure, and convenient! To sign up, log in to UCPath online, then select Employee Actions > Income and Taxes > Online 1095-C Consent.

Important Security Reminder: 2024 W-2 Statements

W-2 statements for 2024 wages will be available in UCPath online by Jan. 31, 2025. If you opted for electronic delivery, you will receive an email notification in January once your W-2 is ready for download.

UCPath does not send W-2 statements by email or text. If you receive an email or text with an attachment for viewing a W-2, it is a phishing scam designed to gain your private information. Do not open attachments or click on any links. Always access your W-2 directly through UCPath online using a safe/known link or web address: https://ucpath.universityofcalifornia.edu

Federal and State Earned Income Tax Credit (EITC or EIC)

UC includes a notice with all Form W-2 statements about the Earned Income Tax Credit (EITC). This federal benefit is for low to moderate-income workers. To qualify, you must meet certain requirements and file a tax return, even if you owe no tax. EITC can reduce your tax bill and may result in a refund. For more details, see IRS Notice 797, visit IRS.gov or call 800-829-3676.

You may also qualify for the California EITC, a refundable state tax credit for low-income workers. It is similar to the federal EITC and does not affect welfare benefits. To claim it, file a California tax return and attach Form FTB 3514. For more information, visit ftb.ca.gov or call 800-852-5711.

Claiming Exemption from Withholding

If you are claiming exemption from tax withholding, the IRS requires you to complete a new W-4 form each year. To claim exemption for 2025, you must update this choice in UCPath online by Feb. 14, 2025.

Have Questions or Need Help?

For local UCI assistance, log in to UCI's Employee Experience Center and select Need to Open a Support Ticket to submit a local EEC inquiry. You may also call 949-824-0500 to speak with an EEC associate.