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 then you will need to come to the Payroll Office and complete the necessary paperwork to claim your exemption from income taxes. You must bring your visa/passport and social security card with you.
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. This paperwork should be completed in December prior to the start 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:
These forms must be hand delivered to the payroll office so a verification can be made against your visa/passport and social security card. Without these documents your request for exemption will not be accepted.
Employees from non-treaty countries or employment classification
International employees from countries not listed on the tax treaty table or not established for their employment classification are not eligible for an income tax withholding exemption. However, due to change in the Internal Revenue Services withholding rules, a new W4 withholding certificate must be completed. Only one form is required regardless of the number of positions an individual works. The form must contain the following by law:
- Marital status must be single.
- The number of allowances must be one for both federal and state.
- An additional amount of $15.30 for federal withholding must be entered, unless you are from India, in which case zero (0) should be entered.