Current University Employees access their W-2 statements online by following the instructions below:
- Log in to My IRIS Web Portal using your NetID and Password
- Choose Employee Self-Service
- Select Benefits and Payment
- Click the W-2 Statement option
- The 2022 W-2 statement should auto populate for you, but you may also select previous years utilizing the Date Selection: W-2 Year navigation options.
Password/Login Help: If you have trouble logging in to the My IRIS Web Portal because your password has expired, please contact the IT helpdesk at x4000 for assistance with resetting your password for these purposes.
If a current University employee has not opted to discontinue receipt of paper W-2s, a hard copy will be mailed to their home/U.S. Postal Service Address as recorded in the IRIS Payroll System. If the address on file in the IRIS Payroll System is incorrect and the W-2 is returned as undeliverable mail to the University of Tennessee, an electronic copy or corrected W-2 can be requested by emailing [email protected] for assistance from the UT System Payroll, Benefits & Retirement Office. Please include your full name, last 5 digits of your social security number, and date of birth in e-mails requesting copies of your W-2 to assist with identity confirmation. The UTC Office of Human Resources does not have access to employee W-2 documents. All requests for copies must be made by following the instructions outlined above.
Terminated Employees may request an electronic copy of their W-2 by emailing [email protected] for assistance from the UT System Payroll, Benefits & Retirement Office. They must include their full name, last 5 digits of their social security number, and date of birth in e-mails requesting W-2s to assist with identity confirmation. The UTC Office of Human Resources does not have access to employee W-2 documents. All requests for copies must be made by following the instructions outlined above.
Frequently Asked Questions (FAQ)
Why are there tax withholdings on my tuition waiver?
All graduate tuition and fee waivers are taxable unless exempt under the Internal Revenue Service (IRS) Code.Under the University’s Graduate Student Assistantship Plan that is in compliance with IRS Code
127, $5,250 per calendar year (January to December) in tuition and service fee waivers associated with Graduate Assistantship (GA) appointments are excluded from taxable income. If the amount of the tuition and service fee waiver exceeds $5,250, the excess (the amount above $5,250) is deemed taxable income under IRS Code and taxed accordingly.
Is this a change in University policy?
No. Under federal tax law, a university employee who receives a graduate school tuition waiver in excess of $5,250 in a calendar year must treat the excess amount as additional taxable income (unless exempt as noted below). As a result, the University is required to withhold tax on the excess amount of the tuition waiver for Graduate Service Assistants (GSAs) and report this amount on the W-2. However, tuition waivers for certain service assistantships may be tax exempted under IRS Code §132 and Treasury Regulation 162(a) which allows education benefits from employers to be tax exempted for certain courses of study.
Are all GA positions included in this IRS Code or are some assistantships allowed to exclude their graduate tuition waivers from their income?
IRS Code §117 exempts teaching (GTA) and research (GRA) graduate assistant tuition from being taxed. Therefore, the tuition and service fee waivers that exceed $5,250 are not taxable for teaching and research GAs. Non-teaching/research GAs, that is GSAs, were specifically excluded from this exclusion thereby making the tuition waiver related to these assistantships taxable.The University considers a GTA or GRA as a graduate student who is involved in the following teaching or research activities:
TEACHING: For University tax purposes, teaching activities may include, but are not limited to, the following: providing or coordinating classroom instruction, including lab or discussion sessions; tutoring students; grading tests and assignments; developing instructional materials; accompanying/coaching musical or vocal performances and proctoring exams.
RESEARCH: For University tax purposes, research activities may include, but are not limited to, the following examples of applying and mastering research concepts, practices, or methods of scholarship: conducting experiments; organizing or analyzing data; presenting findings; collaborating with others in preparing publications; and conducting institutional research for an academic or administrative unit.
What is the Graduate Assistant Position Description form and who must complete it?
The purpose of the Graduate Assistant Position Description form is to determine the type of graduate assistantship and then determine if the assistantship is taxable or exempted. If the GA is teaching or research, then it is exempted by definition under IRS Code §117. If the GA is a service assistantship, then the “Assistantship Duties and Responsibilities” are designed to allow the University to determine if the assistantship is taxable or exempted under Treasury Regulation 162(a) by comparing the duties of the assistantship to the course of study.The Graduate Assistant Position Description form must be completed for each graduate assistantship position. Every department or unit employing a graduate assistant(s) must complete a form for each position. Failure to complete the form may result in the position being classified as a service assistant and not exempt from the taxation.
When will tax withholding start?
Beginning March 2012, once the value of your tuition waiver is above $5,250 it will be included in your taxable income. The tax withholding will start on that pay period.
What will be provided to me to show taxation of my tuition waiver?
Students whose tuition waiver and fees are taxed will receive a 1098T. The waiver and award will appear in Box 5 of the 1098T.
How much is the withholding?
If you hold a GAA, the value of the waiver that exceeds $5,250 will have tax withholding of 30%.
What happens to the taxes that are withheld?
Both the amount of taxable income associated with the waiver and the taxes that the University withholds with respect to such income are reported on Form W-2. The taxes that the University withholds are forwarded to the IRS and credited to your tax liability for the year.
Is it possible that the tax withholding will result in my take home pay in the pay periods to be significantly reduced or reduced to zero?
Yes. Your tax liability may result in a zero paycheck depending on the value of your waivers and the pay you receive for the services you perform for the University.
Who should I contact if I have specific questions? Please contact the Office of Human Resource at 423-425-4221 or the UTC Graduate School at 423-425-4666.