December 6, 2001
Notices
Payroll notices
Check the address on your paycheck
Check the address listed on your paycheck. This is the local address on file in the payroll system. If this address is missing or incorrect, please update at the Employee Self Service Web site, myuw.washington.edu or give your correct address to the person in your department who handles the payroll. Please notify them by Dec. 21. This will ensure that your Form W-2 gets to you promptly in January.
Year 2001 W-2 Form Disbursement
Year 2001 W-2 Forms (Wage and Tax Statement) for employees active as of
Dec. 27, will be distributed to their home departments with the Jan. 25, payroll. W-2 Forms for separated or inactive employees will be mailed by the Payroll Office prior to Jan. 25. The address used will be the local address on file in the Higher Education Payroll and Personnel System (HEPPS) as of Dec. 27. This is the address that was printed on the last paycheck or direct deposit advice, unless it was subsequently updated by the home department Payroll Coordinator.
If you do not receive your W-2 by Feb. 4, please call the W-2 Replacement Line (206-543-9214). This is the quickest way to get your replacement W-2. Give your Social Security Number and name. If you would like your replacement W-2 mailed, also give your mailing address. If you would like to pick up your replacement W-2 at the Payroll Office, please say so on your message. Bring your picture ID for proper identification.
Payroll Overpayments-
A final year-end reminder to departments or employees that have not repaid their salary overpayments. This information relates to employees that have not responded to requests that they either select a Repayment Option, or remit a personal check to pay the net amount of the overpayment.
In order to have the repayment of the overpaid amount reflected in the employees 2001 earnings, the Payroll Office must receive the completed Overpayment Option Form (Payroll Deductions; options 1 & 2) by noon on Dec. 18.
For separated employees that are to repay the net amount by personal check, please be advised that the net amount MUST BE received by The Payroll Office by noon on Dec. 27.
If the net amount is not received by Dec. 27, the University will need to recalculate the amount of the repayment due, which will result in a higher amount owed by the employee.
The IRS does not allow employers (i.e. The University of Washington) to adjust Federal income tax withholding for prior years. Therefore, the University will need to recover not only the NET PAY but also the Federal Withholding (#022), if the repayment is not received by Dec. 27.
Please contact Heather Norberg Stewart (206-616-4362 or via e-mail at overpay@u.washington.edu) if you have any questions regarding the overpayment process.
Important Notice Regarding Federal Income Tax Withholding
If you claimed an exemption from Federal income tax withholding during 2001 and you determine that you are eligible to renew your claim for 2002, you must submit a new Form W-4, “Employees Withholding Allowance Certificate, to the Payroll Office by Feb. 1. Otherwise, the University is required by law to withhold Federal income taxes from your wages.
You should also file a new Form W-4, Employee Withholding Allowance Certificate” if your filing status or exemption allowances have changed since the last filing of your Form W-4.
To obtain a Form W-4, please request one from your departmental Payroll Coordinator or download the form from the UW Payroll Web site at: http://www.washington.edu/admin/payroll
Nonresident Alien Federal Income Tax Withholding
If you claimed an exemption from Federal income tax withholding under a U.S. income tax treaty for 2001, and you determine you are eligible to renew your claim for 2002, you must submit 1) a new Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, and 2) U.S. income tax treaty article, to the Payroll Office by Feb. 1. Otherwise, the University is required by law to withhold Federal income taxes from your wages.
Form 8233 and its related Treaty Article may be downloaded from Payroll’s Web site: http://www.washington.edu/admin/payroll/nra.html
Nonresident Alien Federal Income Tax Withholding for 2002
The Internal Revenue Service (IRS) requires all 8233 request forms for the federal withholding tax treaty exemptions to have a valid Social Security Number.
Until a completed 8233 form (with its Article attachment) with a valid Social Security Number is submitted to the UW Payroll Office, and approved by the IRS, federal withholding taxes will be withheld by the UW. Nonresident aliens should be encouraged to acquire a United States Social Security Card prior to leaving their country of residence through an application process within a U.S. Embassy or Consulate.
A helpful guide to acquiring a Social Security card may be found at our Payroll Web site (under Employee Procedures): http://www.washington.edu/admin/payroll/nra.html
Nonresident Alien Employees and Social Security and Medicare Taxes
If you are or will be a “resident for tax purposes” for calendar 2002 under the Internal Revenue Service’s substantial presence test, you may be subject to Social Security and Medicare taxes. These taxes are applicable to all wage payments made by a U.S. employer to its employees unless an exception applies.
Nonresident aliens are exempt under Internal Revenue Code Section 3121(b)(19) if the following three tests are met. The individual:
- Is a nonresident alien for income tax purposes;
- Is present in the U.S. under a F, J, M or Q visa; and
- Is performing services in accordance with the primary purpose of the visa’s issuance.
If you do not or may not meet any of the above three tests for calendar year 2002 (and you are not exempt under any other provision), the University will withhold Social Security taxes (6.2% of taxable wages) and Medicare taxes (1.45% of taxable wages).
If you have any questions, please contact the Internal Revenue Service, a tax advisor or Ping Tan, Payroll Office, pingtan@u.washington.edu.
Deadline for W-4s Affecting the January 10th Payday-
W-4s affecting the new year (Jan. 10 payday) must be completed and received within the Payroll Office on Jan. 2. The W-4 forms may be downloaded via the UW Payroll Web site at http://www.washington.edu/admin/payroll.
IRS rules for Form W-4 for Nonresident Aliens effective Jan. 1
For wages paid on or after Jan. 1, the amount of additional income tax withholding required for nonresident aliens remains the same as year 2001.
Nonresidents should complete a new Form W-4 for the year 2002 complying with the IRS instructions on or before Dec. 31. If a valid Form W-4 is not received prior to that date, the University is required to withhhold taxes at the default rate of “single with no allowances.”
The IRS instructions (found in IRS Publication 15) are copied below:
“Form W-4. To avoid underwithholding of income tax, you should require Nonresident aliens when completing Form W-4 to:
- Not claim exemption from income tax withholding
- Request withholding as if they are single, regardless of their actual marital status.
- Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, Japan or Korea, he or she may claim more than one allowance)
- Request an additional income tax withholding amount, depending on the payroll period as follows:
Payroll Period Additional Withholding
Semimonthly $16.60
Note: Nonresident alien students from India are not subject to the additional income tax withholding requirement
If you have any questions, please contact Ping Tan, pingtan@u.washington.edu in the Payroll Office.
Other News
UW General Retention Schedule has been revised
The Web version of the University General Records Retention Schedule has been revised and is available on the Web at: http://www.washington.edu/admin/recmgt/retention.schedule.html. It incorporates changes and additions, specifically to UWGS-2 and UWGS-8. The paper version of the UW General Records Retention Schedule has been recalled as of Nov. 16 and is now obsolete. Training sessions to be scheduled for December will be announced in the forthcoming RMS newsletter. Any questions should be directed to Records Management Services at 206-543-6512.
Grant Proposal Deadline
Dec. 17 is the deadline for receipt of proposals at Grant and Contract Services for proposals due on Jan. 1 at the awarding agency.
Blood Drive
Monday, Dec. 10 from 10 a.m. to 1 p.m. and from 1:45 to 4 p.m. in the Health Sciences Lobby
Degree Exams
Members of the graduate faculty are invited to attend the following examinations. Chairpersons are denoted in parentheses.
General Examinations
Final Examinations
