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.
Federal Taxes - Citizens and Permanent Residents of U.S.
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Employee's Withholding Allowance Certificate (Form W-4)
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All new employees must complete Form W-4 during their
first days of work. Wage employees, student workers, graduate assistants,
part-time faculty and full-time faculty are requested to submit completed
tax forms to the business office within their department. Classified employees
are requested to submit forms directly to the Payroll Office, MS 2B5. Classified
employees who attend orientation on their first day of work may submit
their forms during orientation.
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New employees who do not submit a completed Form W-4 before
the processing of their first pay check will be taxed at the rate of single
with zero exemptions (withholding allowances). This tax rate will not be
changed until the completed Form W-4 is received. Taxes withheld at the
higher single/zero rate, due to Form W-4 not being submitted in a timely
manner, will not be refunded to the employee by the Payroll Office.
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Employees who work in more than one department need only
submit one set of tax forms. The HRS/Payroll data base retains the tax
information for each employee regardless of how many department affiliations
the employee has.
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Changes to federal withholding may be made at any time.
Complete a new Form W-4 and submit it to the Payroll Office. The change
will be effective with the next pay check that is processed. (Pay checks
are processed one to two weeks in advance of the pay date.)
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Forms W-4 are subject to review by the IRS. George Mason may be directed (in
a written notice or in future published guidance) to send certain Forms W-4 to the IRS.
State Taxes - Citizens and Permanent Residents of U.S.
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Virginia
Withholding Allowance Certificate (Form VA-4)
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Maryland
Withholding Exemption Certificate (Form MW-507)
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DC Withholding
Allowance Certificate (Form D-4)
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George Mason University withholds taxes for the states of
Virginia and Maryland and the District of Columbia.
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Taxes for Maryland are withheld at the nonresident
rate with no local percentage taken. Plan accordingly so that Maryland
state taxes will not be significantly under-withheld. For further details
about the local rates reference the
Maryland
Local Income Tax Withholding Rates
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Out-of-state students working in Virginia pay Virginia
tax unless they are from a state having a reciprocity agreement with Virginia.
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Salary and wages paid for services performed in Virginia
are subject to Virginia withholding unless specific criteria are met. Virginia
currently has reciprocal agreements with District of Columbia, Kentucky,
Maryland, Pennsylvania, and West Virginia. In order for the agreements
with Maryland, West Virginia, and Pennsylvania to be valid, the income
earned in Virginia must be subject to taxation by the individual's state
of residence.
- If you need a witholding form for a different state, please see our
list of state-by-state tax witholding forms
Taxation of Nonresidents Visiting the U.S. on a Visa
All employees visiting the United States on any type of
visa must report to The Office
of International Programs and Services (OIPS) in room 310 Student Union
I Building (SUB I) to complete appropriate tax forms. A tax coordinator
in that 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.
