RF Employee Tax Information
Your Income Taxation Status
Since you last filed Internal Revenue Services (IRS) Form W-4, did you marry or divorce, gain a dependent or change your name?
To ensure you meet your tax obligation with the government, you should check your withholding status on file. Perhaps there were changes for your family’s or your income streams, your itemizations or tax credits?
If you answer yes to any of these items, you may need to file a new “Employee’s Withholding Allowance Certificate” IRS Form W-4 and / or NYS IT-2104. If you are a not a United States (U.S.) Citizen, you must review the “Non U.S. Citizen?” section later.
If you filed an IRS and / or (New York State) NYS form to claim exemption from income tax withholding, that exemption has expired or will expire soon.
You must file a new income tax exemption claim with a new form to re-certify the exemption claim. Government default rules exist in cases where the RF has no IRS or NYS withholding / exemption form on file - withhold at the highest possible tax status of Single and 0 allowances.
Your pay information
A new year can bring changes in your net pay. The Internal Revenue Services IRS and NYS revised withholding tables and therefore income tax withholding calculations changed. The impact can be different from employee to employee and based on income levels.
Deductions, such as changes in health care rates at the beginning of new year also impact your net pay. If you have questions regarding a change in your net pay, it may be helpful to compare your previous pay stub to your current pay stub to identify the difference. By doing so, you can see what deductions or withholdings have changed.
If you still have questions about your pay, contact the office that handles RF payroll / personnel matters at your campus location.
Non U.S. Citizen?
If you are not a United States citizen, taxation rules require an evaluation of your IRS “residency for tax purposes.” A new year can bring changes to your IRS residency for tax purposes status.
Refer to IRS website Taxation of Nonresident Aliens or access IRS Tax Topic Index and select topic # 851 "Resident and Nonresident Aliens" for more information. If your residency for tax purposes has changed, it is very important that you notify the office that handles RF payroll / personnel matters at your campus location.
If your IRS residency for tax purposes status is determined to be “nonresident alien,” then there are specific rules you must follow that are not printed on the IRS W-4 or NYS IT-2104. To obtain more information, start by reviewing IRS Notice 1392 Supplemental Form W-4 Instructions for Nonresident Aliens.
If you have further question on your status or the taxation rules, you may want to consult with a tax advisor.