What's New for 2025
- Box 14O Premium Portion of Overtime Compensation
On July 4, 2025, H.R. 1, known as the One Big Beautiful Bill Act (OBBBA), was signed into law [Pub. L. 119-21]. One provision that was included in the OBBBA was no tax on overtime.
The OBBBA provides a temporary exemption of federal income tax on overtime pay. The exemption only applies to the premium portion of overtime compensation (generally the additional 0.5× rate paid above the employee’s regular hourly rate for eligible overtime hours).
For 2025, the University will voluntarily report the premium portion of overtime on the 2025 Form W-2 Box 14O. This is not a 2025 IRS requirement and may change for 2026.
The Box 14 entry is for informational purposes only and does not change the taxable wages reported in Boxes 1, 3, or 5.
The University is still required to withhold all applicable taxes. It is at the discretion of an employee if they choose to include this on their personal tax return. The University of Pittsburgh is unable to provide any tax advice. You should contact a tax advisor if you need assistance.
Please see the premium portion of overtime calculation chart for more information on how the amount in Box 14O is calculated. You may also download this worksheet (XLXS) for further assistance with the premium portion of overtime calculation.
For more information regarding how to report and reporting limits, please visit the IRS website.
Review the following information related to helpful year-end tax information.
- Training grant recipients, pre-doctoral fellows, and postdoctoral scholars
Fellowship and training grant payments are not reported on a Form W-2. Please review the additional year end information for training grant recipients, predoctoral fellows, and postdoctoral scholars.
- You may review Publication 970 (irs.gov) (PDF) for more taxation information for these payments.
- For letters required by PA Dept of Revenue regarding your Form 1040 submission, please contact your department directly. Your department must complete these letters due to specifics of your duties.
- Foreign national employees who had a temporary SSN
- If you had a temporary 999-XX-XXXX SSN on file when Forms W-2 were released, you will NOT be able to view that Forms W-2 electronically.
- You will be issued a hard copy Form W-2.
- Sample W-2
Review the sample W-2 Wage and Tax Statement (PDF) for an explanation of each box.
- SSN information is redacted on the Form W-2
SSN information on your Form W-2 document is redacted. The Form W-2 is issued by our third-party vendor, ADP. For confidentiality purposes, ADP truncates the SSN on all Forms W-2, as permitted by the IRS. ADP is not able to reprint a Form W-2 with a full SSN.
For the purpose of obtaining a REAL ID, there are other forms of identification that a person can use to apply. Please see this checklist: PennDOT - REAL ID Document Checklist Fact Sheet.- If you received 2 separate Forms W-2
Your Employee Reference Copy is a W-2 Summary and will list the total tax deducted.
- Box 20 Locality Name will list work location as the PSD Code. Use your “City or Local reference Copy” for local taxes.
- The PSD code listed on your Form W-2 will indicate where you worked, not where you lived, throughout the tax year. ADP disburses your local taxes to the locality(s) indicated on your payslip. We do not disburse local taxes directly to your locality. View your payslip to confirm your local tax withholding. The year to date information on your final payslip for any given year provides you with more details on your local tax withholding information for that calendar year.
- Box 20 Locality Name
Box 20 Locality Name will list your work location as the PSD code. This is correct as it is where the University submits the local taxes that are withheld. The PSD code for the University of Pittsburgh main campus is 700102.
Tax agencies, such as Jordan Tax Service, Berkheimer, etc. will disburse local taxes to the locality(s) indicated on an employee’s final year end payslip. We do not disburse local taxes directly to your locality.
- Address changes for Forms W-2
Corrected Forms W-2 are NOT issued for address changes. Please ensure your address is always up-to-date in Pitt Worx. You can view and update your address in Pitt Worx at any time.
- Graduate Student Researchers (GSRs)
Graduate Student Researchers (GSRs) are not subject to Pennsylvania state or local income tax withholding. Boxes 16-19 will be blank on your Form W-2 if you did not have any state or local tax withholding as a GSR.
- Post-Doctoral Scholars may receive a Form W-2 with no wage or tax information
The only information reported would be in Box 14 with code DD. This is correct as only the information listed in Box 14 with code DD is Form W-2 reportable.
Payments as Post-Doctoral Scholar are not Form W-2 reportable. You may view Publication 970 (irs.gov) (PDF) for more information.
- Code DD (Box 12) amounts
Code DD amounts reported are for informational purposes only. This information will not affect the numbers in your tax return.
- Form 1042-S
Forms 1042-S are available electronically through FNIS for the Form 1042-S recipients who consent to receive the electronic version. Otherwise, hard copy Forms 1042-S are mailed to the employee's address on file by March 15th of each year.
Forms 1042-S are only issued for foreign national employees; however, not all foreign national employees will receive a Form 1042-S. Please see the global pay section of our website for more information.
For other year end forms (1095-C, 1099, or 1098-T), please see our announcement for more information.
- Sprintax
If you are an international employee using Sprintax to file your taxes and you receive a notification suggesting that your Form W-2 is not correct because Boxes 3 & 5 and/or 17 & 19 are blank, please note that your Form W-2 is correct. Please review your payslips in Pitt Worx, along with the taxation information provided on the payroll website, before submitting an inquiry.