Tax Withholding (Payroll) (Faculty)

Tax Withholding (Payroll) (Faculty)


U.S. Citizens and Permanent Residents

All employees must complete IRS Form W-4, Employee's Withholding Allowance Certificate, so that an employer may know how much income tax to withhold from wages. The withholding amount is based on marital status and number of withholding allowances. Employees may not request of fixed dollar amount or percentage of gross calculation for the withholding amount. However, employees may specify a dollar amount to be withheld in addition to the amount of withholding based on marital status and allowances claimed.

Exemption From Income Tax Withholding

Generally, employees may claim exemption from income tax withholding when they had no income tax liability last year and expect none this year. See the Form W-4 instructions for more information.

A Form W-4 claiming exemption from withholding is valid for only one calendar year. To continue the exemption for the next calendar year, employees must file a new Form W-4 by mid-February every year.

When employees claim more than 10 deductions, a copy of their W-4 will be forwarded to the Oregon Department of Revenue. IRS no longer has this requirement.

International Employees

For detailed instructions on completing the W-4 and other forms for claiming exemption from U.S. taxes, see the link to the left entitled International Employees. This section of the BAO Employee Services website lists countries that have international tax treaties with the United States, along with other important information specific to international employees. Additional tax information is available on the IRS website and in the following IRS Publications:

Publication 519 U.S. Tax Guide for Aliens

Publication 513 Tax Information for Visitors to the U.S.

Monthly Deadline (for W-4 submission)

W-4s received in the Payroll Office by mid-month will be processed for the month-end payroll.W-4s received after that time will be processed on the following month's payroll.