Tax Information

Page Contents


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 (Wisconsin, California, and Illinois)

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.

Illinois, 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 W4.

Illinois and California Residents

UW System has begun rolling out the withholding of state taxes for states other than Wisconsin. Illinois and California are the first two.

California Residents: Please complete the standard UW W4 form and indicate you are a CA resident. Submit that as well as the CA W4 (DE 4) to our office for processing.

Illinois Residents: Please complete the standard UW W4 form and indicate you are an IL resident. Submit that as well as the IL W4 to our office for processing. If we do not receive an IL W4, no taxes will be withheld for Illinois.


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 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 the UW Service Center’s Tax Filing Resources page.


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