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 December 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 in December of the current tax year. Paperwork not completed timely will result in taxes withheld and the refund for said taxes will be the responsibility of the employee when they file their tax return at year end.
Forms you 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
Please contact our office at 269-387-2935 or email email@example.com if ou have any questions.
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.