US Citizens, US Residents, and International Employees who have met the substantial presence test:
- Employees claiming exempt must re-file a new W-4 every calendar year in February prior to the document deadline.
- Employees may not claim exemption from withholding if (a) another person can claim them as a dependent on his or her tax return; (b) income exceeds $950 and includes more than $300 unearned income (for example, interest and dividends).
- The Payroll Office will send a copy of W-4 to the Department of Revenue when employees claim more than 10 allowances on their W-4 form.
International Employees (non-resident for tax purposes):
- On line 3, must select either the “Single” status box, or the entitled, “Married, but withhold at the higher Single rate.”
- On line 5, may only claim “0” or “1” allowance.
- Residents of Canada, Mexico, and South Korea may claim more than one allowance
- Students from India may claim an allowance for an accompanying spouse and dependent children who are US citizens or residents.
- Nationals of American Samoa and the Northern Mariana Islands may also claim allowances for dependents.
For additional tax information, see IRS Publication 519 US Guide for aliens.
Social Security Taxes (FICA)
|Social Security Max||$132,900||$128,400||$127,200||$118,500|
|Medicare Max||no ceiling||no ceiling||no ceiling||no ceiling|
|Additional Medicare Tax (Wages over $200,000)||0.9%||0.9%||0.9%||0.9%|