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BOBBY JINDAL ANGELE DAVIS GOVERNOR COMMISSIONER OF ADMINISTRATION State of Louisiana Division of Administration Office of State Uniform Payroll October 6, 2009 OFFICE OF STATE UNIFORM PAYROLL MEMORANDUM #2010-11 TO: All ISIS HR Paid Agencies FROM: Andrea P. Hubbard Director SUBJECT: Updated Procedures for Deceased Employee’s Final Payments The Office of State Uniform Payroll (OSUP) has updated the Deceased Employee Final Payment procedures (attached). This memorandum supersedes the information previously reported in OSUP Memo #2003-13. Wages paid on the behalf of a deceased employee follow special tax treatment and employer reporting requirements. When wages are paid after the death of an employee, regardless of when the wages were earned, the payment is taxable income to the payee (which is generally the estate of or a beneficiary of the deceased employee). Taxes withheld from such wages vary depending on the nature and timing of the payments. ISIS HR On-line Help aids agencies in processing the final payment for Year of Death (YOD) and Year after Death (YAD). Using the correct tax model will ensure the correct taxing of the payment and will allow OSUP to run reports to generate the necessary 1099(s) at year end. Questions on employee master data changes should be submitted to the ISIS HR Help Desk via an ISIS HR Help Desk Ticket. For any other questions, contact a member of the OSUP Wage and Tax Administration Unit at _DOA-OSUP-WTA@la.gov or (225): Wendy Eggert Tiko Ary Gary Bennett 342-0714 342-1651 342-1652 Penny Jones Cindy McClure Tracy Smith 342-2053 342-5346 219-0191 APH:WRE/ral Attachment: Updated Deceased Employee Final Payment Procedures (R 10/2/2009) Post Office Box 94095 Baton Rouge, Louisiana 70804-9095 (225) 342-0713 1-800-354-9548 HTTP://WWW.DOA.LOUISIANA.GOV/OSUP/INDEX.HTM An Equal Opportunity Employer Fax (225) 342-1650 (R 10/2/2009) Deceased Employee Final Payment Procedures 1. 2. 3. 4. 5. 6. Notify OSUP upon the death of an employee as soon as possible. Refer to OSUP Memo #2005-18, Update to the Bank Reversal Policy for Direct Deposits (EFTs), if a deceased employee has a payment sent via direct deposit (EFT) after their separation/date of death. Follow ISIS HR On-line Help Deceased Employee's Final Payments (YOD/YAD) for instructions on processing the final payment. Change the payee’s name. The final payment may be payable to the deceased employee’s surviving spouse or major child. In the event the deceased employee leaves no surviving spouse or major child, the check should be payable to Estate of (deceased employee’s name). Note: Act 24 of the 2005 Legislative Session eliminated the $6,000 gross limit to a single payee. Change the payment method to check. Delimit active “Other Bank” records. If it is necessary to process an off-cycle payment, contact the ISIS HR Help Desk for assistance in creating an IT9 bank details record for the pay period already processed. Notify OSUP when the payment is entered into the ISIS HR system. OSUP will pull the check, verify for correct taxing then forward the check to the agency. Upon the release of a deceased employee’s final check, the following forms must be completed. These forms, along with copy of the check, must be forwarded to OSUP. The agency must also notify the Louisiana Department of Revenue within 10 days of the release of funds payable to the surviving spouse or major child (R.S.9:1515). Louisiana Department of Revenue Inheritance, Gift, and Estate Transfer Taxes Section P.O. Box 201 Baton Rouge, LA 70821-0201 See below for the forms needed by OSUP and Department of Revenue: Payments made to the surviving spouse or major child: All of the forms below must be completed with the payee’s name and Social Security number to ensure correct reporting. (Links to the IRS and OSUP websites have been provided for Form W-9 and the Form 1099 Request. See exhibit A and exhibit B for samples of the affidavit and release forms.) Forms: Copies Must Be Sent To: Form W-9 (Taxpayer Identification Number & Certification) Form 1099 Request (OSUP/F52) Affidavit (sample, exhibit A) Release (sample, exhibit B) OSUP OSUP OSUP & Revenue OSUP & Revenue (R 10/2/2009) Payments made to the Estate of deceased employee: All of the forms below must be completed with “Estate of (deceased employee’s name)” and the deceased employee’s Social Security number or the estate’s tax identification number. (Links to IRS and OSUP websites have been provided for Form W-9 and the Form 1099 Request. See exhibit B for sample of the release form.) Forms: Copies Must Be Sent To: Form W-9 (Taxpayer Identification Number & Certification) Form 1099 Request (OSUP/F52) Release (sample, exhibit B) OSUP OSUP OSUP Exhibit A SAMPLE AFFIDAVIT FOR DECEASED WAGES BEING PAID UNDER LA R.S. 9:1515 Name of deceased employee: ____________________________________ Amount of check paid Gross: $ Net: $ Name of Payee: _______________________________________________ ***FORWARD AFFIDAVIT AND A COPY OF THE RELEASE DOCUMENT TO THE INHERITANCE SECTION OF THE DEPARTMENTOF REVENUE WITHIN TEN CALENDAR DAYS OF THE RELEASE OF THE FUNDS Louisiana Department of Revenue Inheritance, Gift, and Estate Transfer Taxes Section P. O. Box 201 Baton Rouge, LA 70821-0201 Exhibit B SAMPLE RELEASE DOCUMENT FOR DECEASED WAGES BEING PAID UNDER LA R.S. 9:1515 Name of deceased employee: _____________________________ Address of deceased employee: _____________________________ Date and Place of death of deceased employee: (Date) (Place of Death) Relationship of payee to deceased employee: _____________________________ (Surviving Spouse or if no Surviving Spouse, Adult child of deceased employee are the only acceptable payees under statute.) Name and Address of surviving spouse, or children, if any, of deceased employee: Add additional lines as needed. (Name of Surviving Spouse or Child) (Address of Surviving Spouse or Child) (Name of Surviving Spouse or Child) (Address of Surviving Spouse or Child) (Name of Surviving Spouse or Child) (Address of Surviving Spouse or Child) (Name of Surviving Spouse or Child) (Address of Surviving Spouse or Child) (Witness 1) (Date) I, (Witness 2) have received check no. (Date) in the gross amount of (Name of Payee) $ , net amount of $ , on behalf of (Deceased Employee) on . (Date of Receipt) (Signature of Payee) (Date)