Withholding Allowance Certificates (W-4)
A withholding allowance certificate is required to be completed for the state in which you perform the services for the University of Iowa. Some states use the Federal Form W-4 as they do not have their own W-4 form. 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. Completion of the Iowa W-4 and Illinois W-4 can be done directly on Employee Self Service, except when you are claiming EXEMPT or claiming a large number of allowances then you must complete the paper form. Paper copy links for the following can also be found on Employee Self Service. Reminder: It is good idea to review these 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.
- Withholding Allowance Certificates for States other than Iowa and Illinois
- Iowa W-4 (pdf)
- Illinois W-4 (pdf)
- Iowa Nonresidence (to be completed with the Illinois W-4) (pdf)
- Federal W-4 Withholding Form (pdf)
- Yearly Review of W-4 Forms (pdf)
- Employees Should Take time to Check Withholding
Nonresident Alien Information
- Effective October 2010, Payroll Services has implemented software, Foreign National Information System (FNIS), 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 that Payroll 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
- Form W-4 Instructions for NRAs (pdf) on the IRS website
- Federal Employee's Withholding Allowance Certificate for NRAs (pdf)
- State of Iowa Employee Withholding Allowance Certificate (pdf)
- For further questions, email Payroll at email@example.com
For individuals who receive fellowship payments through University of Iowa Payroll Services, please refer to Fellowship Payments rules.
Student FICA Information
Students who are employed in a student position and are at least half-time undergraduate, graduate or professional students at the University of Iowa are exempt from 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 the paycheckcity.com website, an online collection of 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 VRSP deductions; those are exempt from federal and state taxes.