Employee's Withholding Certificates (W-4s)
The preferred method to enter or update your W-4 is by entering your information in Employee Self Service. Once the information is entered in the self service site it is automatically loaded into the payroll system.
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 (the non-resident form is built into these forms) 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.
A withholding allowance certificate is required to be completed for the state in which you perform services for the University of Iowa. Refer to the list below. Withholding certificates for states other than Iowa or Illinois must be completed on paper and sent to Payroll Services, 120-30 USB or scanned to email@example.com.
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. If a new exempt form is not completed every year, tax status is reset to the status prior to exempt status.
- Withholding allowance certificates for states other than Iowa and Illinois
- Iowa W-4 (pdf)
- Illinois W-4 (pdf)
- Iowa Nonresidence Statement (to be completed with the Illinois W-4) (pdf)
- Federal W-4 form (pdf)
- Yearly review of W-4 forms (pdf)
- Employees Should Take time to Check Withholding (IRS)
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