W-2 Information for Providers
W-2s for the 2019 Tax Year can be issued as late as January 31, 2020. Fresno County IHSS and the Public Authority do not issue W-2s and cannot give out any documents in lieu of a W-2.
If you have not received your W-2 after February 9th, 2020, please note the following:
- W-2s that are returned or marked as "undeliverable" by the US Postal Service will be forwarded to the Fresno Co IHSS office. This process typically takes 3-4 weeks. Once received, Fresno IHSS Public Authority staff will attempt to contact the provider to re-mail the original W-2.
- Replacement W-2s cannot be requested until February 24th, 2020.
- County staff can only order Replacement W-2s for 2016-2019. For 2015 or prior years, IHSS Care Providers will need to contact the IRS directly.
Important! Do we have your current address?
Have you moved recently? Did you let us know when your mailing address changed? All W-2s will be sent to the last known mailing address we have on file (same as the address used for pay checks and check stubs). Go to the IHSS Care Provider Forms page for directions on how to update your current mailing address.
Special Notice about Live-In Provider Certification and W-2s
Some providers have contacted us with concerns about their 2019 W-2s, especially if they had returned a signed Live-In Provider Self-Certification Form (2298). Please see below for some answers to the most commonly asked questions. You can also visit the California Department of Social Services (CDSS) Live-In Provider Certification webpage for more information.
In January 2017, the California Department of Social Services (CDSS) began allowing IHSS and Waiver Personal Care Services (WPCS) providers to self-certify whether they live in the same home with the recipient for whom they provide services. Under Internal Revenue Service (IRS) Notice 2014-7, the wages received by WPCS providers who live with the recipient of those services are not considered part of gross income for purposes of Federal Income Tax (FIT). On March 1, 2016, CDSS received a ruling from the IRS that IHSS wages received by IHSS providers who live in the same home with the recipient of those services are also excluded from gross income for purposes of FIT. This ruling applies to State Income Tax (SIT) as well.
Why does my W-2 not match the year-to-date totals on my paystub for the second half of December?
The wages that are reported on your 2019 W-2 forms will only reflect wages from payments with an issue date from January 1, 2019 to December 31, 2019. The issue date is the date that the payment is deposited into a bank account, or mailed to you. Payments issued to you after January 1, 2020, are not reported on the 2019 W-2 form.
Why is there no income, or only part of my income reflected as Federal wages in Box 1 and State wages in Box 16 on my W-2 after filing a SOC 2298?
If you live with the recipient and filed the SOC 2298, any wages paid to you following the receipt of the form will not be reported as wages. Any payments that were issued in 2019 prior to the SOC 2298 form being processed will show as income. This means that in Box 1 and Box 16 on the W-2 form, you will not see the full amount of gross wages earned in the year, because it is not considered taxable based on the IRS rule.
How do I get my income to be reported on my 2019 W-2 after filing a SOC 2298?
If you completed a SOC 2298 form, a corrected W-2 cannot be requested. If you want to exempt wages that were reported on the W-2, seek guidance from the IRS or a tax advisor on the proper way to file your taxes. Information may be found on the IRS Website, Publication 525, topic Medicaid Waiver or Difficulty of Care Payments. It’s recommended to read the IRS Questions and Answers link on this topic.
Why do I show income in Box 3 (FICA) and 5 (Medicare)?
The SOC 2298 only applies to Federal and State taxes, so if you were subject to FICA taxes, your full wages for the year will be reported in Box 3 (Social Security Wages) and Box 5 (Medicare wages and tips) on the W-2 form.
What happens if I stop living with the recipient?
If your living arrangements change and the recipient no longer lives with you, but you continue to provide care to the recipient, you should file a Live-In Self-Certification Cancellation Form (SOC 2299) with Timesheet Processing Facility. In addition, you or the recipient (the person that moved) should also file a Change of Address Form (SOC 840) with the Fresno IHSS or Public Authority to ensure that address and contact information is properly updated.
What Do I Do For Wages Paid Before My Self-Certification Form Is Received?
Your W-2 Form for past year wages paid prior to 2019, or for 2019 wages paid prior to the receipt and processing of your Self-Certification form will not be amended. Providers are encouraged to consult with a tax advisor or contact the IRS directly with questions.
What if I have tax questions?
Unfortunately, we cannot provide any tax advice, please contact the IRS or your tax preparer. Please Note: CDSS and County staff are not tax consultants and cannot assist you with the IRS exclusion or how to file amended tax returns. Please contact the IRS or your Tax Preparer for questions or how to file an amended return for past years. For more information, please visit the IRS website (www.irs.gov)