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.
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
- IRS rules for all nonresident alien employees (W-4 forms)
- Payroll Checklist for International Students and Scholars
- Foreign National Information System (FNIS)
The Internal Revenue Service requires that The University of Iowa applies the U.S. withholding and reporting rules consistent with your U.S. tax status, either resident alien or nonresident alien. Thus, we have used the FNIS software to collect and maintain data to determine tax status.
Please complete the FNIS 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.
- For further questions, email Payroll Services at firstname.lastname@example.org
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