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Tax Reporting

Each year, wages, compensation, and other taxable income must be reported to every individual who has been paid. There are different forms issued for different types of payments.

If you are employed by the university, you will have taxes withheld from your wages, compensation, and other taxable income. At the end of the year, the Payroll office will issue a you W-2 or 1042-S form. The W-2 form is used to report all wages, compensation, and other taxable income, as well as the taxes withheld for employees. The 1042-S form is issued to foreign nationals with tax treaties or special tax percentages withheld on their income. Occasionally, reported wages, compensation, and other taxable income may be reflected incorrectly. When this occurs, the Payroll Office will issue a correction via forms W-2c and/or a corrected form 1042-S

If you elected to receive an electronic W-2 for wages paid in calendar year 2023, the forms will become available in Eagle Service the week  of January 24, 2024. Paper copies will also be mailed the week of January 24, 2024.  The exact timing of availability will be announced via email. 

To access electronic W-2s in Eagle Service for wages paid in 2023 and earlier online:

  1. Login to myAU portal. 
  2. Go to Personalized Links and click “Work@AU.”
  3. Click on “W-2 Statements” and log into Eagle Service.

Electronic W-2s are only available in Eagle Service for employees who elected to receive their forms electronically before December 2023.

Beginning January 2025, electronic W-2s for wages paid January 5, 2024 and later will be available in Workday.

The Internal Revenue Service requires all W-2 tax forms to be mailed to employees (or available electronically if consent is provided) by January 31.  If you have elected to receive your W-2 electronically, you can download it from Eagle Service. If you did not elect to receive it electronically, it is after January 31, 2024, and you still have not received the paper copy mailed to your home address, please complete a request form and send it to W-2@american.edu. 

Unless you have elected to receive an electronic copy of your W-2 before December 2023, you will receive a paper copy mailed to your home address.  If you elected to receive an electronic W-2 for wages paid in calendar year 2023, the forms will become available in Eagle Service the week of January 24, 2024.  The exact timing of availability will be announced via email. 

To access electronic W-2s in Eagle Service for wages paid in 2023 and earlier online:

  1. Login to myAU portal. 
  2. Go to Personalized Links and click “Work@AU.”
  3. Click on “W-2 Statements” and log into Eagle Service.

Beginning January 2025, electronic W-2s for wages paid January 5, 2024 and later will be available in Workday.

 If you have previously elected to receive an electronic W-2 form, you can access electronic W-2s in Eagle Service for wages paid in 2023 and earlier online:

  1. Login to myAU portal. 
  2. Go to Personalized Links and click “Work@AU.”
  3. Click on “W-2 Statements” and log into Eagle Service.

If you have not opted in to receive an electronic W-2, please contact the Payroll Office at 202-885-3520 or hrpayroll@american.edu for further assistance.

  • Box 10 reports the amount of money deducted for Dependent Care (child or elder) benefits.
  • Box 12 Code C – Taxable cost of employer paid Group Term Life for coverage over $50,000
  • Box 12 Code E – Employee elected deferrals under a 403(b) plan (Employer Match not reported on W-2).
  • Box 12 Code G – Employee elected deferrals under a 457(b) plan.
  • Box 12 Code BB – Employee elected post tax deferrals under a Roth 403(b) plan (Employer Match not reported)
  • Box 12 Code DD – Cost of Employer provided Medical/Health Coverage (Employee deductions + Employer paid).

An explanation for all codes is listed on the last page of your Form W-2.

For more information please contact payroll@american.edu. 

If you received a graduate financial aid award that has a learning/work requirement, the learning/work component is taxable income and reported on your W-2.

Please contact the Payroll Office at 202-885-3520 or email us at hrpayroll@american.edu. We will complete an inquiry form and do the necessary research for you.  A payroll specialist will get back to you with answers.

Adjunct faculty and staff who are paid through nextSource will receive a W-2 from nextSource.  For employees who transitioned from American University to nextSource mid-calendar year, W-2s will be issued by both American University (for any wages paid through the university) and nextSource.

The taxable portion of your work/learning component and tax amount withheld is reported on your W-2. You are referring to the remaining scholarship fund amount that has no work/learning component. It will be reported on a Form 1042-S along with the 14% tax that was withheld. According to IRS rules, we are required to send Form 1042-S to the individuals by March 15th although we make every effort to provide this form to you earlier. Please make sure that you use both Form W-2 and Form 1042-S for your U.S. tax return.

Yes. Each individual may have a different situation. Please call a Foreign National Specialist in the Payroll Office if you have further questions.