2017 W-2 Information for Providers

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Where's my W-2?

W-2's for the 2017 Tax Year can be issued as late as January 31, 2018.  Fresno County IHSS and the Public Authority do not issue W-2's and cannot give out any documents in lieu of a W-2. 

If you have not received your W-2 after February 9, 2018, please note the following:

  • W-2's that are returned or marked as "undeliverable" by the US Postal Service will be forwarded to the Fresno Co IHSS office.  IHSS staff will attempt to contact the provider to give them the option of having the W-2 forwarded or they can pick it up in-person.
  • Replacement W-2's cannot be requested until February 26, 2018.

Keeping your Contact Information Current

Did you let us know your mailing address changed?  All W-2's will be sent to the last known mailing address we have on file (same as address used for pay checks and check stubs).  Need to change your address or telephone number?  Go to the IHSS Care Provider Forms page for directions.


Special Notice about Live-In Provider Certification and W-2's

Some providers have contacted us with concerns about their 2017 W-2's, especially if they had returned a signed Live-In Provider Self-Certification Form (2298).  Since this is the first year that exempt wages are not reported on the W-2 and the Fresno IHSS and Public Authority recognize there could be some confusion, we've provided some common questions and answers below.  You can also visit the California Department of Social Services (CDSS) Live-In Provider Certification webpage for more information. 

 

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 2017 W-2 forms will only reflect wages from payments with an issue date from January 1, 2017 to December 31, 2017.  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, 2018, are not reported on their 2017 W-2 form.

For example, if your timesheet was received at the Timesheet Processing Center (TPF) on December 27, 2017, and the payment was issued on January 2, 2018, those wages will not be included on the 2017 W-2 form; they will be on the 2018 W-2 form.  This will likely mean that your December 16-31, 2017 earnings statement will not match the earnings reported on the 2017 W-2 form, since most of these payments are issued in 2018.

 

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?

Tax year 2017 marks the first year when IHSS W-2 forms will reflect the exemption of wages paid to live-in providers.  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 2017 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 2017 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 TPF.  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.