International Employee
Income tax withholding exemptions
If you are a Western Michigan University employee from a country where a tax treaty (see the table below) 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 required paperwork to claim your income tax exemption.
Please note: This exemption must be re-established every year. Each December, all employees' records are reset to taxable status, and employees are responsible for filing the necessary paperwork to maintain the exemption. Please complete this paperwork in December of the current tax year. Paperwork not completed in a timely manner 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's 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 and instructions
- Instructions to complete Form 8233 and W4 withholding certificate
- Revenue Procurement Statement
- Tax Treaty
Please contact our office at 269-387-2935 or email @email if you 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 an F or J type visa, you may be eligible for an exemption of FICA Withholding. Please complete the following withholding waiver and attach a photo of your visa, then return it to Payroll & Disbursements.