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UCPath Notice: Summer Salary DC Plan W‑2 Corrections (2025)

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On April 27, we received the following alert from the UCPath Center.

This is a reporting error only and does not affect taxable income, taxes withheld, or taxes already reported.

Summer Salary DC Plan W-2 Corrections

Due to updated guidance on how UC reported contributions from your Summer Salary Defined Contribution (DC) Plan on your Form W-2, we will issue a correction for all impacted tax years. 

Issue Summary

UC mistakenly reported Summer Salary DC Plan contributions in Box 12 with code E. The correct IRS reporting requirement for mandatory 403 (b) contributions is Box 14 under code DCP. This is only a W-2 pension plan reporting box issue and does not impact employee taxable income or taxes withheld.

Based on Ernst & Young guidance, we will take corrective action for the years open to federal income tax return filing, including 2025 (with ~7,000 employees impacted) and prior years (2023, 2024) according to federal income tax correction time limits. 

Corrective Action

UCPath is updating the system mapping to ensure contributions report correctly in Box 14 of Form W-2 going forward. 

In addition, UCPath will issue a corrected Form W-2 (W-2c) for each impacted employee for the years 2023, 2024, and 2025 to ensure proper IRS reporting. These corrections are necessary to support employee tax compliance, particularly for those who may have contributed to multiple retirement plans in the same tax year. This correction will not impact taxable wages or the taxes withheld..   

Corrected 2025 W-2 forms Now Available in UCPath

As of Monday, April 27, 2026, the 2025 Forms W-2c are available in the UCPath portal. 

Next steps (2024 and 2023 tax years)

UCPath will also need to issue corrected Forms W-2c for the 2024 and 2023 tax years. Additional communication, including timing and availability in the UCPath portal, will be provided once these forms are ready.

Resources

  • For general guidance on 403(b) reporting, you can reference the instructions on Form 1040 or Form 1040NR. 
  • For specific guidance on impacts to your individual tax returns, please consult with your tax advisor or the Internal Revenue Service.

Have questions or need help?

Log in to UCPath and select “Ask UCPath” to submit your question or inquiry, or call UCPath to speak with an associate at (855) 982-7284 from 8:00 a.m. to 5:00 p.m. (PT) Monday – Friday.