The University is required by law to deduct Federal withholding taxes from each employee's paycheck based on the number of allowances claimed on the employee s W-4, Employee s Withholding Allowance Certificate, and the subject salary for the payroll period in question. Blank W-4s are available in Payroll Services for the employee s convenience. Payroll Services can not make refunds for withholding tax deducted before the exempt status is filed by the employee. Payroll Services is required to report to the Internal Revenue Service withholding allowances of 10 or greater and all exemptions.
Some exceptions do apply.
All encumbered, monthly checks paying for the same month or pay period will be added together for tax purposes even if written in separate months. All unencumbered, hourly checks with a check date in the same month will be taxed together regardless of the pay period. They will also be added to any encumbered payments with a check date in the same month. If additional withholding is authorized by the employee, the amount of tax is first calculated according to the withholding allowances claimed on the W-4. The additional amount entered on line 6 of the W-4 is added to that figure.