Income tax withholding exemptions
If you are a Western Michigan University employee from a country where a tax treaty exists with the United States then you may be eligible for an income tax withholding exemption. The income tax exemption will differ by country and your employment classification. If your country is listed please complete the necessary paperwork to claim your exemption from income taxes.
Please note: This exemption must be re-established every year. Each January all employees records are reset to taxable, and it is the employee's responsibility to file the necessary paperwork to continue the exemption. Please complete this paperwork beginning in January of the new tax year. Refunds for taxes withheld will be the responsibility of the employee when they file their tax return at year end.
Forms you will need to complete for this exemption include a new W4 withholding certificate, 8233 exemption form, and the Revenue Procurement Statement:
- W4 withholding certificate.
- 8233 exemption from withholding form.
- Revenue Procurement Statement
- Instructions to complete the 8233 & W4 withholding certificate
- Tax Treaty
These forms should be mailed to: WMU Payroll & Disbursements, Mail Stop 5250, 1903 W. Michigan Ave., Kalamazoo MI 49008 or faxed to 269-387-2937 along with a photo of your visa. Without these documents your request for exemption will not be accepted. If you are unable to mail or fax, please contact our office at 269-387-2935 for alternate instructions.
FICA Withholding waiver
If you are a non-resident Alien in the United States for the primary purpose of education and you are here on either a F or J type Visa you may be eligible for an exemption of FICA Withholding. Please complete the following withholding waiver along with a photo of your visa and return to Payroll & Disbursements.