65-2 #5 February 02, 2002

Union Issues, Events & Benefits

  • Verify Your Line-of-Duty Injury Tax Deduction
  • W-2's and Your Line-of-Duty Injury Tax Deduction
  • Payroll Calculations - Calendar Year 2000 into 2001
  • Supporting Statement Form (PDF)

Verify Your Line-of-Duty Injury Tax Deduction
As in prior years, we're duplicating the information contained in Delegate Manual Section White Four. Utilize the enclosed pay charts to estimate if the proper deductions were taken by the FDNY administration on your W 2 statement. If not, file the appropriate L.O.D.I. Reconciliation Form. Normally there is no need to file the old fashioned supporting statement, but here is what it looks like. The actual full size pages (shown below) and Local Law # 78 are in the manual available for duplication when confronted with strange circumstances.

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W-2's and Your Line-of-Duty Injury Tax Deduction
As you should be aware of, the Department now computes your line-of-duty medical leave days automatically and deducts the amount from your taxable income as per prior UFA contractual agreement. The LODI days are not calculated by TPR codes. They are calculated according to the official records of the Bureau of Health Services (BHS). It is not based upon a pure calendar year, but rather by the closest available payroll period. This year's W-2 reflects LODI dates of December 17, 2000 through December 15, 2001. The next Department Order should contain a full explanation of the W-2s and inquiry directions. Inquiries must be directed to Data Base Adminisration on a LODI Reconciliation Form, care of BHS - 2nd floor - 9 MetroTech Center, Bklyn 11201-3857. Use the FDNY forms provided by your unit.

Check Department Order on W-2's each year for the proper pay dates to use in calculating/verifying L.O.D.I.

Use the chart below to verify that the proper deduction has been made to your W-2. The next 65-2 Communication Bulletin will be our standard four page LODI tax deduction packet, which is not necessary to use if the Department has made the proper adjustment in the Miscellaneous Box of your W-2 form. Do Not Take Duplicate Deductions if your gross taxable wages have already been reduced by the'FDNY accordingly.

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D.O.#11 1-28-98

15. Line of Duty Injuries (Uniformed Agencies)

IRS regulations provide favorable tax treatment of your wages during the approved period of injury. Wages will be treated on a pre-tax basis. LODI from 12-17-00, through 12-15- 01, will reduce Gross wages for all days an employee is out on LODI. SS/Medicare wages will be reduced after six full months of continuous absence following the month LODI began.

TDA contributions will also be affected by LODI wages. Since TDA contributions am based on taxable wages, a comparison will be made between the total TDA contributions already made in 2001 and 25% of your tumble wages after the LODI reduction. If you contributed more than 25% of your Taxable wages after the LODI reductions, the Office of Labor Relations will forward a refund check to you for the excess. Interest earned on your TDA contributions during 2001 will not be affected.

The dollar amount of the LODI to be excluded from your 2001 taxable income will be indicated in the Miscellaneous Box of the W-2 form. The LODI amount was based on each individual LODI period from start date to end date. The number of LODI days in each two week regular gross period covered by each paycheck was then multiplied by a daily rate based on Annual Salary, Longevity, Night Shift and Holiday Pay. If you have any questions regarding the LODI amount shown on your 2001 W-2 form, send a LODI Reconciliation Form to Mary T. McLaughlin, Data Base Administration,
at the Bureau of Health Services, 9 MetroTech Center, 2nd Fl or, Brooklyn, NY 1 11201, listing the dates you believe you were on LODI. The LODI Reconciliation Forms are being forwarded to all units. After review, the Bureau of Health Services will notify you an I nd the Bureau of Payroll if the original LODI dates were incorrect, therefore, entitling you to an adjustment The Bureau of Payroll will then have a W-2C (corrected W-2 form) issued and mailed to your home. Please note that this procedure may result in your receiving a W-2C after April 15, 2002, the deadline for filing your tax return.

(SECTION W-4, PG.4, Revised 1/02)

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Payroll Calculations - Calendar Year 2000 into 2001

ANNUAL BASE, LONGEVITY, NIGHT SHIFT, AND HOLIDAY PAY MAKE UP YOUR TOTAL ANNUAL SALARY. DIVIDED BY 365 DAYS, THIS WILL FORMULATE YOUR PER DIEM DEDUCTION FOR LINE OF DUTY MEDICAL LEAVE.

Firefighters 6/1/00 through 12/31/01


HIRED PRIOR
TO 10-1-94
HIRED AFTER
10-1-94
20 YEARS 162.00
15 YEARS 159.13
10 YEARS 156.26
5 YEARS 153.39
2ND GRADE 119.78 117.30 3RD GRADE
111.71 4TH GRADE
106.39 5TH GRADE
101.33 6TH GRADE
96.50


Fire Marshals 6/1/00 through 12/31/01

20 YEARS 179.72 15 YEARS 176.85 10 YEARS 173.98 5 YEARS 171.11

NOTES: TOTAL ANNUAL SALARY WILL BE INSERTED ON THE APPROPRIATE LINE A OF WORKSHEET.

PER DIEM WILL BE INSERTED ON THE CORRESPONDING LINE B OF WORKSHEET.

1/1/01 - THE ABOVE FIGURES WILL COMPUTE YOUR DEDUCTION FOR CALENDER YEAR 2000 (6/1/00 and beyond) AND WILL CONTINUE TO BE VALID UNTIL THE NEXT CONTRACTUAL RAISE IS NEGOTIATED (currently pending)

W-2's and Your Line-of-Duty Injury Tax Deduction
As you should be aware of, the Department now computes your line-of-duty medical leave days automatically and deducts the amount from your taxable income as per prior UFA contractual agreement. Use this chart to verify that the proper deduction has been made to your W-2. This 65-2 Communication Bulletin is our standard four page LODI tax deduction packet, which is not necessary to use if the Department has made the proper adjustment in the Miscellaneous Box of your W-2 form. Do Not Take Duplicate Deductions if your gross taxable wages have already been reduced by the FDNY accordingly.

(SECTION W-4, PG.5, Revised 1/02)

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Fraternally,

WILLIAM F. MIRRO
Recording Secretary,

KEVIN E. GALLAGHER
President