Tax Information

Contact

Payroll Services

payroll-services@uiowa.edu

Phone

319-335-2381

Fax

319-353-2234

Campus Address

120-30 USB

Mailing Address

120 University Services Building, Suite 30
Iowa City, IA 52242-1911
United States

Hours

Calls answered Mon-Fri, 8 a.m.-5 p.m.
In-person meetings by appointment only

Iowa Tax Withholding

You may notice a change in your Iowa tax withholding on your January 1^st paycheck for the next several years.

For more information, visit the Iowa tax withholding news page.

Electronic Delivery of W-2

Online delivery is a fast and secure way for University of Iowa employees to receive year-end W-2 and Affordable Care Act (ACA) 1095 forms. Employees who choose online delivery can access their tax forms in Employee Self Service approximately a week before paper forms mail. Instructions to set your option to online delivery, are listed in the FAQs on the Payroll Services website.

Form 1042-S for Non-U.S. Citizens

The Form 1042-S is for non-U.S. citizens and will be available on the Foreign National Information System (FNIS) between mid-February to mid-March if you’ve selected online delivery of this form. You’ll receive an email notification once your 1042-S is posted. If you have not selected online delivery, we will mail the form no later than March 15. Not all non-U.S. citizens will receive a 1042-S form. A non-U.S. citizen may also receive a W-2

Employee's Withholding Certificates (W-4s)

A Form W-4 determines how much tax your employer will withhold from your paycheck. For further information refer to the W-4 page.

Nonresident Alien Information

Since 2010 the university has used Foreign National Information System (FNIS) software to collect and maintain data to determine your nonresident alien vs. resident alien status for tax purposes.

Please complete the online form when requested and return it as soon as possible so Payroll Services can determine your correct tax withholding. Without this information, we will automatically withhold Social Security and Medicare (FICA) tax unless you are exempt through the student FICA exemption process, and we cannot provide you with other tax exemptions which might otherwise be applicable. Email payroll-fnis@uiowa.edu with questions.

IRS rules for all nonresident alien employees
For further questions, email Payroll Services at payroll-nra@uiowa.edu

Fellowship Payments

For individuals who receive fellowship payments through Payroll Services, please refer to fellowship payment rules.

Student FICA Information

Students employed in student positions and enrolled at least half-time as University of Iowa undergraduate, graduate, or professional students are exempt from Social Security and Medicare tax, or FICA. For further details, please refer to student FICA information.

Paycheck calculator

To determine what effect your W-4 allowances will have on your net pay, you might want to visit paycheckcity.com, a collection of online paycheck tools. You will need to have a copy of your latest earnings statement.

All deductions listed under before-tax deductions are exempt from federal, FICA, and state taxes, except for IPERS, TIAA, and voluntary retirement savings plan deductions, which are exempt from federal and state taxes.

University Human Resources