50.09 - Income Tax Withholding

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Last updated: January 1, 2020

A. General. In accordance with federal and state laws, federal and state income taxes are withheld from the salaries and wages of university employees. Social Security (FICA) is withheld on taxable wages for all employees except full-time University of Idaho students, certain foreign nationals and employees participating in the Federal Civil Service retirement program.

B. Process. It is the responsibility of each employee to file a W-4 Employee Withholding Allowance Certificate [See Downloads at HR Website] with Human Resources (HR) or Payroll Services. Federal and state taxes will be withheld by the University consistent with the filing status supplied on this certificate.

C. Procedure. Board-appointed employees file a W-4 Employee Withholding Allowance Certificate during New Employee Orientation at HR. Temporary hourly and student employees file when obtaining a UI work permit at Human Resources or other officially designated location.

C-1. Legal proof of an employee's social security number is required when initially completing the W-4 Certificate. Acceptable documents for this verification are an employee's original social security card, other federally issued documents, or driver's license bearing the number.

C-2. Modifications to this form may be made as necessary by contacting HR. Tax withholding will reflect the employee’s marital status and withholding elections, social security and Federal Hospital Insurance (FHI) withholding will be accomplished pursuant to federal law.

D. Information.

D-1. W-2 Wage and Tax Statement. The annual W-2 and Tax Statement, summarizing taxable wages and taxes paid is available by the end of each January. Statements for active board appointed employees will be mailed to their departments. Statements for temporary hourly (including student) employees currently need to be obtained by the employee at the cashier’s window at Business and Accounting Services (located in the Bruce M. Pitman Center) or mailed to the employee if a forwarding address card is completed. Specific dates of availability and distribution methods will be noted in the University of Idaho Register and Argonaut early January. [ed. 1-20]

D-2. Forwarding Address. When terminating employment with the university, employees should furnish HR or Payroll Services with a forwarding address for the W-2 Statement. Forms for completing this request are available from HR.

D-3. Duplicate W-2 Forms. If a duplicate W-2 Form is needed when the original has been misplaced or destroyed, copies of the W-2 Form can be manually produced by Payroll Services. Because of the extremely tight schedules in producing and mailing out original copies, duplicate forms are not produced until the bulk of the originals are processed and mailed. To request a duplicate W-2 Form, the employee should prepare a memo to Payroll, stating the name, social security number and year of W-2 needed. When submitted to Payroll Services for processing, the employee will be advised as to when the duplicate will be ready.