Tax Information

Withholding Allowance Certificates (W-4s)

A withholding allowance certificate is required to be completed for the state in which you perform services for the University of Iowa. Some states use the federal Form W-4 as they do not have their own W-4 forms.

The State of Iowa has a reciprocal agreement with the State of Illinois. If you are a resident of Illinois and working in Iowa, you may choose to have Illinois withholding. You can complete the Iowa W-4 and Illinois W-4 directly on Employee Self Service, except when you are claiming EXEMPT or claiming a large number of allowances. In those cases, you must complete a paper form. Find links to printable paper forms below and on Self Service.

Reminder: It is good idea to review W-4 forms in December of every year to see if any changes need to be made. Also, if you do claim EXEMPT, you must complete a new Form W-4 by February 15 of each year.

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.

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. 

Other Links

Contact Information

Payroll Services

Phone
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