Iowa Tax Withholding
Recent Iowa tax legislation included several changes to individual income taxes. As a result, the Iowa 1040 was substantially revised. As of March 2, 2024, university employee W-4 elections were converted to the new Iowa withholding tax tables.
For more information, visit the Iowa tax withholding 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 these year-end tax form FAQs.
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
- 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 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.
Other Links
- 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
Year-End Tax Forms Frequently Asked Questions
- W-2, wage and tax statement: payroll-services@uiowa.edu
- ACA 1095, employer-provided health insurance offer and coverage: benefits@uiowa.edu
- 1098-T, tuition statement: ubill@uiowa.edu
- 1099-MISC, miscellaneous information: misc-1099@uiowa.edu
- 1042-S, foreign person’s U.S. source income subject to withholding: payroll-services@uiowa.edu
No, fellowship payments to U.S. Citizens are not reported on a W-2. If you are a nonresident alien in F-1 or J-1 immigration status, any scholarship or fellowship payments you receive are subject to 14% federal tax withholding unless you are eligible for tax treaty exemption.
You can find your exact amount of your scholarship or fellowship payments by visiting the Time & Pay/Year-End Tax Information section of Employee Self-Service. Look for the Fellowship Payments option. Learn more about fellowship payments on our Payroll website.
If the overpayment was completely repaid in the prior year, your W-2 will not include the extra amounts for the overpayment. If your overpayment has not been completely repaid, your W-2 will include the extra amounts for the overpayment.
If your overpayment is repaid in a future year, you’ll receive a corrected W-2 with adjustments to Social Security and Medicare taxes (if applicable) and a receipt for the amount repaid. Include the receipt with your tax return for the year in which you made the repayment.
Deductions for qualified retirement plans are subject to Social Security and Medicare taxes. However, they are not subject to federal and state income taxes.
If you are a student, you may be exempt from Social Security and Medicare taxes based on your number of enrolled course hours.
Nonresident aliens who are currently in F-1 or J-1 immigration status are exempt from Social Security and Medicare taxes until they have met the IRS Substantial Presence Test (SPT). For more information, please refer to the Student FICA Information.
University of Iowa W-2 forms become available by the end of January. You can receive these forms electronically or by mail.
If you choose electronic delivery, your Social Security number won’t be sent through the mail. Additionally, with electronic delivery, you can access your W-2 about a week before they are mailed. If you select online delivery, expect to receive an email in mid-to-late January, alerting you to the availability of your tax forms in Employee Self-Service.
To register for electronic delivery of year-end tax forms, visit this webpage.
After you leave or retire from the university, you can still access Employee Self-Service for a limited time. In most cases, you'll have access for 22 months. This lets you get your W-2 and other information for filing taxes. If you need help signing in or resetting your password, contact the ITS Help Desk at 319-384-4357. For more information on tech services after leaving the university, visit the ITS site.
If you worked for multiple employers during the year, you might have too much Social Security tax taken out. The maximum limit for 2024 is $10,453. If your Social Security withholding exceeds this limit, you can ask for a refund on your personal income tax return.
No, code DD is only for information. It shows the total health insurance costs that you and the university paid. This amount is not included in other boxes on your W-2.
You can’t put unlimited amounts into Voluntary Retirement Savings Program (VRSP). If you had multiple employers in the year, it is your responsibility to make sure you do not exceed these limits. Going over the limits could lead to tax problems.
After January 31, you can get a copy of your W-2 from Employee Self-Service. You can access or print your W-2 whenever you want and view tax forms from previous years. To see your year-end tax information, visit Employee Self-Service/Time & Pay/Taxes/Year-End Tax Information.
To receive future W-2 forms online, visit this webpage.
Visit irs.gov and refer to Notice 797 in the “Forms and Publications” section. This will tell you if you qualify for the Earned Income Credit (EIC) and how to claim it. Some states also offer the Earned Income Credit. Check your state tax website for more information.
For online delivery, you can get a 1042-S form on the Foreign National Information System (FNIS) from mid-February to mid-March. You’ll receive an email when your 1042-S is available. If you didn’t choose online delivery, we’ll send the form by mail before March 15.
Form 1042-S shows earnings covered by tax-treaties and/or 14% taxable fellowship income for F-1 and J-1 students. You need to report this income on your personal income tax return. Not all non-U.S. citizens will get a 1042-S form; some may also get a W-2.
Make sure the name on your Social Security card matches the name on your W-2. You can find information about changing your name on the ITS website. If you have any more questions, email payroll-services@uiowa.edu.
W-2 income is reported when you receive it via paycheck, not when you earn it. For instance, if you earn income in 2023 but receive it in a 2024 paycheck, it will be reported on your 2024 W-2.
The IRS matches your name and Social Security number against its database. However, the IRS does not check your address. Make sure to use your current address when filing your personal income tax return.
Some items reduce your taxable income, like retirement contributions and out-of-pocket benefit costs. However, they do not reduce your budgeted salary.
If you work an average of 30 hours or more per week, you’ll receive IRS Form 1095-C. This form has information about the health insurance offered by the university. Students and retirees who get university health coverage but are not current UI employees will receive IRS Form 1095-B.
You are not required to submit these forms with your taxes, but you should keep them with your tax records. If you have any questions, contact University Benefits at 319-335-2676 or benefits@uiowa.edu.
No, you’ll get a separate W-2 for disability income from Principal Life Insurance Company. The W-2 will show your taxable income from Principal disability payments. If you have questions about these W-2 forms, call Principal at 515-248-2742.
Your pre-tax deductions, such as health insurance or voluntary retirement contributions, may have changed from year to year. You may have also received a bonus last year that you did not get this year.
There are two reasons why you received a W-2:
- You receive disability income and have life insurance coverage that exceeds $50,000. The university provides this coverage, and any coverage over $50,000 is reported on a W-2.
- There was an adjustment made to your income from a previous year. This could be a retroactive correction of pretax benefits.
Employer’s use this box to report various information. For example, employers may report state paid family or medical premiums withheld or other state-specific taxes withheld in this box.
The Volunteer Income Tax Assistance program offers assistance to low- and moderate-income taxpayers in the Johnson County area. This program is a part of the Johnson County Earned Income Tax Outreach Campaign. It helps people prepare and file their taxes. For more information, visit their websites.