RF Employee Taxes and Withholding Information
Get important information about:
- Your income taxation status
- Your pay
Actions you may need to take if you are a non U.S. citizen
About Taxes and Reporting
As an employee, the RF is required to withhold two types of taxes from your pay:
- Employment Taxes (these include Medicare and Social Security taxes)
- Income Taxes (these are withheld based on your income level and your tax status as designated by you on IRS W-4 and NYS IT-2104 withholding certificates)
In general all pay is subject to both types of taxes (including bonuses and certain allowances) but this taxable amount can be reduced by enrolling in certain pre-tax programs for benefits such as healthcare, transportation and retirement.
Your Responsibility: You need to be sure to have the proper amount of taxes withheld during the year to match the tax liabilities you will owe.
What you owe can change based on life events – like having a baby or getting married. You can submit new withholding certificates to the RF campus office that handles payroll/personnel matters anytime during the year to change your withholdings. Refer to IRS Withholding Calculator.
A Little More about Social Security and Medicare Taxation
Social Security and Medicare taxes are assessed by the federal government to support government programs. As an employer, the RF is required to withhold these taxes from your pay every payroll. The government provides flat percentage rates for withholding (Social Security 6.2% and Medicare 1.45% - total 7.65%).
You may be exempt from Social Security and Medicare withholding. For example SUNY students regularly attending classes and certain non U.S. citizens (F-01 or J-01 visas within certain time limits) are exempt.
Other Circumstances that Impact Taxation
There are many different situations that impact how the RF withholds taxes and reports on your taxes and wages.
Ask yourself the following questions. Are you:
- A Nonresident Alien? If you are a non U.S. citizen and considered a nonresident alien for tax purposes providing services in the U.S., you are subject to special taxation and reporting rules. For more information on "residency for tax purposes," refer to IRS website Determining Alien Tax Status or access IRS Tax Topic Index and select topic number 851 "Resident and Nonresident Aliens". For more information on tax and reporting rules for nonresident aliens to IRS Notice 1392-Supplemental Form W-4 Instructions for Nonresident Alien. Contact your campus office that handles personnel matters if you need assistance.
- Living in another State? All wages earned while working for the RF will be reported on the W-2 as New York State wages. It is then your responsibility to understand the reporting requirements of the state you live in and ensure that your filings in both the state your live in and New York State are correct. As someone living in another state, reporting to New York State typically requires a nonresident New York State return. You may want to enlist the help of a tax advisor or accountant.
- Performing services outside New York State? The issue here is the same as the previous bullet. You must report your RF wages in New York State and then determine what the tax rules are in the state in which you are working. It is important to do the research and enlist the help of a tax professional if you need it.
Important! Ultimately you are responsible for understanding the tax and reporting requirements of your specific circumstances. Contact the RF office that handles human resources/payroll matters for assistance as needed.