Human Resources and Payroll

Payroll

 

 

TAX WITHHOLDING

 

The tax forms identified below are available for download in Portable Document Format (PDF). You will need Adobe Acrobat Reader to view and print these documents.

Exemption from Federal Tax Withholding

Not everyone can claim exemption from federal income tax withholding. Employees must meet specific qualifications to be exempt. Employees can claim exemption if both of the following situations apply:

  1. In the previous year, the employee had the right to a refund of ALL federal income tax withheld from their wages because they had no tax liability.
  2. In the current year, the employee expects a refund of ALL federal income tax withheld because they plan to have no tax liability.

There are also some other factors that help decide if an employee can be exempt from federal income taxes. For help determining if you are exempt from taxes, refer to IRS Publication 505.

Those employees who claim exempt must submit a new Form W-4 by February 15 each year if they wish to claim exempt for the current tax year. If the employee does not submit a new form by that date, Payroll will withhold at the single filing status with no allowances.

NOTE: Please remember you can update your Form W-4 online in Patriot Web Self Service.

Federal Taxes - Citizens and Permanent Residents of U.S.

State Taxes - Citizens and Permanent Residents of U.S.

Taxation of Nonresidents Visiting the U.S. on a Visa

All employees visiting the United States on any type of visa must report to International Tax Office in Alan and Sally Merten Hall, Room 4400 to complete appropriate tax forms.

The members of the International Tax Office will assist nonresident employees with interpretation of U.S. tax laws as they apply to each country and will also assist with completing the tax forms. The International Tax Office can be contacted at inttax@gmu.edu.