Tax Treaty Benefit
Individuals governed by tax treaty benefit should be aware that Form 8233 must be completed annually, no later than February 15th of each year. If a current Form 8233 is not timely received, your exempt benefits will be suspended. Additionally, reinstatement of this benefit will not be retroactive once the updated Form 8233 is received in the Payroll Office.
Federal and State Withholding
Social Security (OASDI) Wage Base limit for tax year 2018 is $128,400. The current effective rate of 6.2% of taxable wages. Medicare taxable wages have no statutory limit and are subject to an effective rate of 1.45% up to $200,000 for single and $250,000 for married taxpayers. For wages in excess of $200,000 - the effective rate is 2.35% no matter the marital status.
Federal withholding elections should be made through the Employee Self Service portal in Cardinal Station. Remember to consult the self-service calendar to determine when your changes will become effective. The Payroll Office will only accept and process paper Form W-4 from new employees. Employees who have filed "exempt" from taxes should be aware this exemption expires on December 31, 2017. You must change or renew your election by February 28, 2018, to continue the exemption. Federal withholdings will be reset to Single-0 on March 1, 2018. Refer to Publication 505, Tax and Withholding and Estimated Tax.
State withholding certificates will continue to be processed in the Payroll Office for all employees. Any elections made will remain in effect until such time as a new withholding certificate is submitted. The university withholds and remits state tax for the District of Columbia, Maryland and Virginia only. Please email or call (202) 319-5512 should you have questions regarding other jurisdictions.
International Students and Scholars
Questions regarding the tax law for international students and scholars can be addressed to the Philadelphia Campus of the Internal Revenue Service (IRS). You can reach them by calling (215) 516-2000 between 6:00 a.m. and 2:00 p.m., EST or email questions to the IRS.
Tax Related Links
Tax Forms and Instructions
- Federal Withholding allowance form. This form needs to be submitted to payroll to ensure proper withholdings.
- For International employees who wish to exercise treaty benefits for countries that have an agreement with the United States. This form needs to be filled out each calendar year. Click here for instructions.
- D.C. withholding allowance form. To be filled out by D.C. residents.
- Non-resident withholding allowance form. To be filled out by individuals that are residing in the district but are residents of other states.
- Maryland withholding allowance form. To be filled out by permanent and temporary residents alike.
- Virginia withholding allowance form. To be filled out by Virginia Residents.
Have you moved recently?
You must also complete and submit a new state withholding certificate if you moved from one tax jurisdiction to another.