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Human Resources Services
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Payroll Information
Income Tax Withholdings
U. S. Citizens and Resident Aliens
(updated 06/08/2014)


All university support staff employees and unclassified employees, graduate assistants and student employees must complete a W-4 and K-4. The following summarizes Internal Revenue Service information for U.S. citizens and resident aliens. For complete information, you should see the appropriate IRS Publication. Publications may be ordered from the IRS by calling 1-800-829-3676.

 

Generally

All employees must complete a W-4 form and K-4 form so that PSU can withhold the correct amount of federal and state income tax from your pay.  It is important that the name on your W-4 and K-4 is the same as the name on your social security card.  If you need to change your name on your social security card, you should apply for a new card at a Social Security Administration Office.

The amount of tax that is withheld from your pay is determined by the following:

  • The amount of wages paid to you.

  • Your marital status checked on line 3 of the W-4 and K-4 . The withholding tables are different for single and for married employees. If you are married, you may choose to have withholding at the higher single rate.

  • The number of withholding allowances entered on line 5 of the W-4 and line 4 of the K-4. The number of withholding allowances claimed on your W-4 and K-4 may be different from the number of exemptions claimed on your tax return. The process of determining the correct number of withholding allowances begins with the number of personal exemptions you expect to claim on your tax return. This number is then increased or decreased based on your financial situation as outlined on the "personal allowances worksheet."

  • Exemption from income tax withholding entered on line 7 of the W-4 and line 6 of the K-4. You may claim exemption from income tax withholding if you (1) had no tax liability last year and (2) expect no tax liability for the current year. Note that you cannot claim exempt if (1) your income the current year exceeds $600 and includes unearned income (e.g. interest and dividends), and (2) another person can claim you as a dependent on their tax return.

To claim exempt from federal income tax: 

  • Write "Exempt" on line 7 of the W-4.
  • Do not complete lines 5 and 6.

To claim exempt from state income tax:

  • Write "Exempt" online 6 of the K-4.
  • Do not complete lines 4 and 5.

No federal and/or state income tax will be withheld from your pay if you claim exempt.  Your exemption is good for the current calendar year only and will expire February 15 of the following year.

You can have additional federal income tax withheld by completing line 6 on the W-4 and line 5 of the K-4.


W-2 Form

Electronic W-2 forms are now available! Beginning January 1, 2014, W-2 forms for the calendar year 2013 will be available electronically through the State of Kansas Employee Self Service Portal.  This new option will allow you to securely receive your W-2 electronically and save or print from you own computer.  Each employee must log on to the Employee Self Service portal and consent to receive this information electronically. This is the same portal that you access to complete your Group Health Insurance choices and so now would be an ideal time to choose this option in the portal.  Full instructions for choosing the electronic W-2 and additional information can be found here: http://www.pittstate.edu/office/hr/payroll-information/w-2-.dot 

If you decide not to opt-in for the electronic W-2, you will receive your W-2 Form around the last week in January of the following year. W-2's are sent to your permanent address. It is important that you notify HRS, 204 Russ Hall, of any address changes by December 1st of each year. Student employees should change their permanent address in the Registrar's Office in addition to notifying HRS.


IRS Publications

Specific instructions for completing the W-4 and the "personal allowances worksheet" are available from HRS. For more information, see the following IRS Publications:

  • 501Exemptions, Standard Deduction and Filing Information
  • 505 Tax Withholding & Estimated Tax
  • 919 Is My Withholding Correct?