Payroll Period Additional Withholding

Semimonthly $16.60

Note: Nonresident alien students from India are not subject to the additional income tax withholding requirement.

If you have any questions, please contact Lisa Edlin at lmedlin@u.washington.edu or Ping Tan at pingtan@u.washington.edu..
Payroll Office

Federal income tax withholding
If you claimed an exemption from federal income tax withholding during 1999 and you determine that you are eligible to renew your claim for 2000, you must submit a new Form W-4, “Employees Withholding Allowance Certificate”, to the Payroll Office by Tuesday, Feb. 1, 2000. Otherwise, the university is required by law to withhold federal income taxes from your wages.

You should also file a new Form W-4, “Employee Withholding Allowance Certificate”, if your filing status or exemption allowances have changed since the last filing of your Form W-4. To obtain a Form W-4, please call Payroll’s Forms Request Line at 543-9203 or downlod it from the IRS Web site: ftp://ftp.fedworld.gov/pub/irs-pdf/fw4_00.pdf.
Payroll Office

Nonresident alien federal income tax withholding
If you claimed an exemption from federal income tax withholding under a U.S. income tax treaty for 1998 and you determine you are eligible to renew your claim for 1999, you must submit a new Form 8233, “Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual”, to the Payroll Office by Tuesday, Feb. 1, 2000. Otherwise, the university is required by law to withhold federal income taxes from your wages. If you have questions regarding Form 8233 or require a blank form, please e-mail Lisa Edlin at lmedlin@u.washington.edu or Ping Tan at pingtan@u.washington.edu.. Form 8233 also may be downloaded from ftp://ftp.fedworld.gov/pub/irs-pdf/f8233.pdf
Payroll Office

Nonresident alien employees & Social Security and Medicare taxes
If you are or will be a “resident for tax purposes” for calendar 2000 under the Internal Revenue Service’s substantial presence test, you may be subject to Social Security and Medicare taxes. These taxes are applicable to all wage payments made by a U.S. employer to its employees unless an exception applies.

Nonresident aliens are exempt under IRS Code Section 3121(b)(19) if the following three tests are met: The individual:

If you do not or may not meet any of the above three tests for calendar year 2000 (and you are not exempt under any other provision), the university will withhold Social Security taxes (6.2 percent of taxable wages) and Medicare taxes (1.45 percent of taxable wages).

If you have any questions, please contact the IRS, a tax advisor or Lisa Edlin, lmedlin@u.washington.edu..
Payroll Office

Forms W-2
Forms W-2 “Wage and Tax Statement” for 1999 for employees active as of
Friday, Dec. 31, will be distributed to their home departments with the Monday, Jan. 10, 2000 payroll. Forms W-2 for separated or inactive employees will be mailed by the Payroll Office for delivery by Monday, Jan. 31, 2000. The address used will be the local address on file in the Higher Education Payroll and Personnel System (HEPPS) as of Thursday, Dec. 23. This is the address that was printed on the last paycheck or direct deposit advice, unless it was subsequently updated by the home department payroll coordinator.

If you do not receive your Form W-2 by Wednesday, Feb. 2, 2000, please call the W-2 Replacement Line (543-9214). This is the quickest way to get your replacement W-2. Give your Social Security Number and name. If you would like your replacement W-2 mailed, also give your mailing address. If you would like to pick up your replacement W-2 at the Payroll Office, please say so on your message. Bring your picture ID for proper identification.

Replacement W-2s are printed in batches off-site from the Payroll Office. They are available four to six working days after the request has been received by the Payroll Office. The first batch of replacement W-2s will be available the last week of January 2000.
Payroll Office

Degree Exams

Members of the graduate faculty are invited to attend the exams of the following students. Chairpersons are denoted in parentheses

General Examinations

Final Examinations