- Are students exempt from paying Social Security (OASI) and Medicare (OAHI) taxes?
- Under IRS Section 3121(b)(10) of the Internal Revenue Code, students performing services as an employee of a college or University could be exempt if certain conditions are met.
For detailed information, please visit the Payroll Services website to read more about a Student FICA Exemption.
- Do I need to file a new W-4 form each year?
- You are not required to submit a new W-4 form each year unless you have claimed "Exempt". If you claim "Exempt" on your W-4, please be aware it will expire around February 15th each year. If a new W-4 form is not submitted, your tax withholding will automatically default to a single filing status with zero allowances.
To update your W-4, please log in to Single Sign On (SSO) and select the "HR Connect" tab. Under the "Payroll Data" tab, you can view and edit your "Federal Income Tax Withholding Details".
- How will I be taxed on payments from U.S. sources?
- If you receive dependent compensation (salary or wages), you are generally required to complete Form W-4 as "Single" (regardless of your actual marital status), "One" Personal Withholding Allowance (regardless of your actual number of dependents), and an additional amount of tax to offset potential under withholding of tax.
If you receive a scholarship or fellowship (for which NO services are required), your scholarship or fellowship may consist of nontaxable items (tuition, book allowance, required registration fees, and mandatory health insurance), Taxable items (including, but are not limited to, room and board, stipend, living allowance, travel payment/reimbursement), or a combination of both nontaxable and taxable items. If you are present in the U.S. under an F, J, M, or Q immigration status, the applicable rate of tax withholding is 14 percent; if you are present in the U.S. under any other immigration status, the applicable rate of tax withholding is 30 percent.
If you receive an honorarium, guest speaker fee, consultant fees, royalty, or any other type of income, the applicable rate of tax withholding is 30 percent.
- How can I view my W-4? Where do I go to make changes to my withholding?
- To view your current W-4 information, or to update your W-4, you will need to log in to Single Sign On (SSO).
Once logged in to SSO, follow the steps below.
- Select "HR Connect" from the main menu.
- Click the Payroll Data tab from the top left of your screen.
- Scroll down the screen to the section called "Federal Income Tax Withholding Details".
- There is a box to click if you wish to edit or update your Federal Income Tax Withholding.
- You will receive an automated email response after your changes have been made.