Phone Number: 706-542-6934
Exemption from Withholding: No withholding is required from an employee if the employee anticipates that he/she will incur no federal income tax liability for the current taxable year and he/she incurred no such liability during the preceding taxable year. The exemption must be claimed on line 7 of Form W-4 (Employee's Withholding Allowance Certificate) and must be renewed annually.
If another person can claim the employee as a dependent on his or her tax return, the employee cannot claim exemption from withholding if his/her income exceeds $950 and includes more than $300 of unearned income (for example, interest and dividends).
Student status does not automatically exempt an employee from federal income tax withholding. Additional detailed instructions are found on the Form W-4.
Responsible University Senior Administrator: Vice President for Finance & Administration
Responsible University Administrator: Associate Vice President for University Business and Accounting Services
Policy Owner: Payroll
Policy Contact: Julie Camp
Phone Number: 706-542-3431
Explanation: This series documents amounts withheld by Payroll from employees' checks for taxing authorities. This series may include but is not limited to: the Statement for Claiming Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance Certificates (W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident Alien Request for Exemption from Tax Withholding (IRS Form 8233); Alien Information Request Form; and Request for Exemption from State Income Tax Withholding. Individual forms may include employees' names, addresses, social security numbers, and tax identification numbers.
(Board of Regents: Tax Withholding Authorization Records 0472-04-037)
Record Copy: The Payroll Department must maintain a copy of Form W-4.
Retention: 4 years
I have changed departments. Do I need to complete new forms (W-4, direct deposit, etc.)?
No, you do not need to submit a new W-4 or direct deposit form in the event that you change positions and work for a different department.