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Department of Employee Trust Funds
February 2, 2015

W-2 Wage Statements for Imputed Income and Wellness Incentives

The Department of Employee Trust Funds has distributed the 2014 W-2 tax statements for imputed income and fringe benefits to affected Wisconsin Retirement System members. The statements were mailed to annuitants’ home addresses on file with ETF.

  • For annuitants that insured their non-tax dependents under the state group health insurance program and the premiums were paid by accumulated sick leave in 2014:  W-2 statements were issued for imputed income, per IRS regulations. Please note: Annuitants who were in domestic partner relationships prior to same-sex marriage becoming legal in Wisconsin are subject to imputed income for the period of time in 2014 when their same-sex marriage was not recognized by the State of Wisconsin.
  • New for 2014: Annuitants who received wellness incentive payments from their health plan (under the state group health insurance program) were issued a W-2 wage statement. The Internal Revenue Service now classifies these wellness incentives as fringe benefits that must be treated as taxable wages. If you and/or your dependents received wellness reimbursements/incentives from your health insurer, you will receive a W-2 wage statement for those incentives.

If you do not receive your statement by February 16, contact ETF toll-free at 1-877-533-5020 or send an e-mail through the “Contact ETF” section of our website to request a reprint. Please note that February 16 is the earliest date ETF can process your reprint request. We thank you for your patience during the busy tax season. When contacting ETF, be sure to verify your current mailing address.

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