17.18(1) Federal Income Tax Withholding

(Amended 7/08)

1. General Policy. As required by the Internal Revenue Code, the Payroll Office deducts and withholds federal income tax from salaries and wages of University staff. Deductions are made in accordance with rules established by the Internal Revenue Service.
   
   Amounts in excess of those stipulated by the Internal Revenue Service may be withheld at the request of a University staff member. Amounts deducted and withheld are remitted to the Director of Internal Revenue.
2. Federal Withholding Receipts. The Payroll Office is required to issue each year to all staff members a withholding receipt (Federal Form W-2) showing the total amount of salary or wages paid and the amount of federal income tax withheld. A copy of this receipt is sent to the Director of Internal Revenue. This receipt includes all payroll checks distributed during the calendar year under report. Therefore, the regular payroll checks available on January 2 are reported as applying to the calendar year beginning with January rather than to the period for which the salary or wage is being paid. W-2 forms normally are available to staff members in January of each year.