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Taxes
The University deducts the required federal and state taxes from an employee’s earnings:
- Social Security Tax
- Medicare Tax
- Federal Income Tax
- State Income Tax
Out of State Residents
All employees should complete a W-4 tax withholding election.
UWM’s Human Resources Department cannot advise individuals on tax related manners.
Non-Wisconsin Residents Working Inside Wisconsin
You are liable for Wisconsin state taxes.
Indiana, Michigan and Kentucky Reciprocity
If you reside in one of these states you may claim reciprocity from Wisconsin state taxes. You must indicate this choice on your W-4.
UW System will withhold taxes based on your work location for the following states: Wisconsin, Arizona, California, Connecticut, Georgia, Illinois, Iowa, Massachusetts, Michigan, Minnesota, Montana, Nebraska, North Carolina, South Carolina, and Virgina. Please complete the appropriate form for your state and submit with the Supplemental W-4 and Federal W-4 forms as needed.
Form W-4 (Wisconsin and other states)
Employees Exempt from Medicare and Social Security
UW student employees are exempt from Social Security and Medicare taxes if enrolled and attending classes as a graduate or undergraduate student at the University of Wisconsin on at least a half-time basis. Half-time status is defined by each institution and is determined at the end of the add/drop period each semester. See UW System Administrative Policy SYS 206 (Student FICA Exemptions) for specific rules.
Foreign National Tax Information
Foreign National employees who are not citizens of the United States and have not obtained permanent resident status are categorized as non-resident aliens or resident aliens for tax purposes based upon several factors including the amount of time they have spent in the United States. Foreign National employees are required to create and maintain an account with GLACIER International in order to determine their appropriate tax withholding status (substantial presence test) as well as their eligibility for any applicable tax treaties. Information about GLACIER will be sent to employees at their UWM email address when they begin employment.
Please see our International Staff and Students page for more information.
UW Tax Rate Calculation
UW System calculates the federal and state taxation rate by annualizing each payment made to employees separately. If there are higher or lower gross wages than usual, the taxation rate will be calculated accordingly.
If you are expecting to receive additional wages on top of your standard gross, you may be impacted by a higher taxation rate. Please contact the Payroll Department at payroll@uwm.edu if you have questions or concerns.
Resources
For more tax filing information please refer to UW-Shared Service’s Tax Filing Resources page.