Employee Tax Information
Duke employees have the opportunity to have taxes withheld from each payment they receive. Employees can select tax withholdings by visiting the My Pay tab at Duke@Work. Employees who wish to claim an "exempt" tax status must complete a paper W-4 form for federal taxes and NC-4 form for North Carolina taxes. The exemption for federal taxes expires February 16 of each calendar year and the exemption for state taxes expires December 31 of each year. Employees must complete current year tax forms to renew the exemptions. Foreign national employee-s must also complete paper W-4 and NC-4 forms.
At the conclusion of each calendar year, Corporate Payroll Services issues tax documents that must be used by employees when filing income tax returns. For US Citizens, residents for tax purposes, and lawful permanent residents, the Internal Revenue Service (IRS) requires all employers to issue form W-2 to employees summarizing their taxable income for the calendar year. W-2s must be distributed by January 31 of each calendar year. W-2 forms for active biweekly and monthly employees are distributed via the employee’s department. Forms for inactive or terminated employees are sent to the most current home address in Duke's Payroll System.
Tax documentation received for foreign national employees (who are not residents for tax purposes or permanent residents) will vary depending on the employee’s eligibility for a tax treaty. Employees who are eligible for and claim a tax treaty will receive form 1042S summarizing their taxable income covered by the tax treaty for the calendar year. These individuals will receive W-2 forms for all compensation in excess of the annual limits covered by the tax treaty. The IRS requires employers to distribute 1042s forms no later than March 15 of each calendar year. Detailed information on tax treaties and renewals are available for foreign national employees.
Corporate Payroll Services will issue duplicate tax documents for active and terminated employees dating back seven years from the current calendar year. Active employees can go online and print 2011, 2012, 2013 and 2014 without paying any fees. An original Tax Document Request Form must be submitted by the employee/former employee or the department along with the appropriate service fee. Original forms must be hand delivered or mailed to Corporate Payroll Services. Facsimiles and scanned or e-mailed forms are not accepted.
Fees for duplicate tax documents are as follows: $5.00 for the most current year; $10.00 for the previous year; and $15 for the remaining five years (two years back and older). Personal checks are accepted from current employees. Former employees mailing the form should pay using a cashier's check or money order. Please allow up to three business days upon receipt of the request to process the duplicate.
Duplicates can be picked up at Corporate Payroll Services during normal business hours, 8am to 5pm. Current employees can also request that their form be mailed to their current home address by listing that address on the duplicate request form. Terminated employees can include a home address on the duplicate request form. Corporate Payroll Services will send the duplicate to that address and will update the payroll system with the home address listed on the duplicate request form.