Taxes
Taxation – US Citizens hired through
the University should complete a W4 (Federal) and an IT-2104 (NY State)
indicating their elections for taxation within the first week of
employment. Those who do not complete the form through self-service or a
hard copy to the Payroll Office are defaulted to a single/zero tax status per
IRS regulations. All wages processed from their primary position will
hold this rate. HRMS is updated each time there is a change to the tax
tables as published through the IRS. Individuals should review their tax
status periodically each year and adjust as appropriate. The Payroll
Office is not able to provide tax advice – please contact a tax consultant for
detailed questions relating to taxation. International individuals who
will be paid through Payroll are instructed upon hire to complete their Glacier
record to assist and confirm tax treaty benefits and statuses.
A regulation of the Internal Revenue
Service (IRS) states that all supplemental payments made to an employee should
be taxed at the flat Supplemental rate. Supplemental payments are defined
as any work performed that is over and above the current primary position,
including extra/additional compensation, bonuses, payouts, retroactive payments, and
reimbursements.
- W-4's – per IRS guidelines you can
adjust your withholdings and status with the IRS by completing a W-4.
Employees eligible may adjust on-line through the University of Rochester via
HRMS Self Service or may submit a hard copy W-4 to the Payroll Office (www.irs.gov/pub/irs-pdf/fw4.pdf).
Employees who do not complete a W-4 upon hire will be defaulted to single with
zero withholdings per IRS guidelines. Anyone claiming an exempt status
must complete a hard copy form and submit to the Payroll Office – self service
is not available for those claiming an exempt status. Please refer to the
W4 instructions on eligibility criteria for claiming exemption from Federal
Income Tax withholding. International faculty and staff please refer to
the Glacier application (www.online-tax.net) for proper tax status processing.
- IT-2104 - per NYS Tax Department
guidelines you can adjust your state withholdings and status by completing an
IT-2104. Employees eligible may adjust on-line through HRMS Self Service, or may submit a hard copy IT-2104 (www.tax.ny.gov/pdf/current_forms/wt/it2104_fill_in.pdf) to the
Payroll Office. Employees who do not complete an IT-2104 upon hire will
be defaulted to single with zero withholdings. Anyone claiming an exempt
status must complete a hard copy IT-2104-E form and submit to the Payroll Office
– self service is not available for those claiming an exempt status.
Please refer to the instructions included on the IT-2104-E on eligibility
criteria for claiming exemption from NYS taxation. International faculty
and staff please refer to the Glacier application (www.online-tax.net)
for proper tax status processing. Faculty and Staff who currently claim non-residency
status are subject to NYS tax on income received from the University (except
for California, Illinois, Kansas, North Carolina and Tennessee) as NY sourced income. The University does not hold
a relationship with any other states but CA, IL, KS, NC and TN – employees who work in any
other state are eligible for NYS withholding and will have NYS tax withheld.
- W2's – effective 2009 W2's are
available on-line through HRMS. A hard copy form was also sent to your
mailing address seen in HRMS (if no mailing address seen your home address was
used). For years prior please call Payroll at 275-2040. Leave a
message including, name, University HRMS ID, the year requesting a re-print,
and a phone number where you can be contacted for questions and to let you know
the form is ready for pick up.
- Requests for W2 re-prints – All reprints for 2009 and after can be done through
self-service. For years prior to 2009, contact Payroll at 275-2040.
Leave a message including name, University HRMS ID, the year requested, and a phone number where you can be contacted for questions.
The requestor will be contacted when the form is ready for pick up.
Re-prints of W2's will only be mailed to terminated employees – active employee
requests can be picked up at the Payroll Office (Med Ctr 1-7220).
- 1042s - Are available through the Glacier application through June of the current year
for those who are eligible. Requests after June and for prior years would
need to be done via the Glacier e-mail (glacier@hr.rochester.edu).
When sending requests please include your University HRMS ID and the year you are
requesting a re-print.
- Working out of state/country –
Faculty and Staff who currently claim non-residency status are subject to NYS
tax on income received from the University (except for California, Illinois, Kansas, North Carolina and Tennessee) as NY sourced
income. The University does not hold a 'relationship' with any other states
but CA, IL, KS, NC and TN. Employees who work in any other state are eligible for NYS
withholding and will have NYS tax withheld.
Departments having the need to employ or appoint individuals outside NYS should contact the Associate Vice President of Human Resources for approval.