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 firstname.lastname@example.org with questions.
- IRS rules for all nonresident alien employees
- For further questions, email Payroll Services at email@example.com
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.
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.
- Internal Revenue Service
- Iowa Department of Revenue
- State of Iowa E-File Information
- How to Check Your Taxes Now to Avoid Surprises Later (pdf) (IRS notice)
- Tax Withholding and Estimated Tax (pdf) (IRS Pub 505 including information for claiming exempt on Form W-4)
- Withholding Calculator on IRS website
- Youth Employment Laws