Payroll Services

How to Successfully Complete Your W-4 Form

1. Always complete your name in Box 1 and your Social Security Number in Box 2.

2. Complete the address portion of Box 1 if you are a new hire or have had more than a two-month break in service.

3. Leave Box 3 "Single or Married" blank only if you are claiming Exempt in Box 7.

4. To claim a withholding allowance(s), enter a whole number in Box 5.

5. To claim Exempt, enter the word Exempt in Box 7; leave Box 5 blank.

6. Withholding on nonresident aliens:

  1. Box 3 - Check "Single" marital status on line 3 (regardless of marital status)
  1. Box 5 - Enter "1" for the total number of allowances (Residents of American Samoa, Canada, Korea, Mexico, The Northern Mariana Islands and Students from India may claim more allowances. See special section below)
  1. Box 6 - Enter the phrase Non Resident Alien or "NRA" above the dotted line on line 6
  1. Box 7 - Do not complete as "Exempt." Employees who wish to be exempt from federal income taxes due to a tax treaty, see this link for procedures to complete the tax determination questionnaire for a tax analysis: http://www.wsu.edu/payroll/nonUS/Contact.htm.

Special Rules for Residents of: American Samoa, Canada, Korea, Mexico, The Northern Mariana Islands and Students from India

  Residents of:
American Samoa
Canada
Mexico
Northern Mariana Islands
Box 3 - Must check "Single" (regardless of marital status)
Box 5 - May claim same personal allowances as U.S. Citizens
Box 6 - Enter the phrase Non Resident Alien or "NRA" above the dotted line on line 6
     
 

Residents of:
South Korea

Box 3 - Must check "Single" (regardless of marital status)
Box 5 - May claim "1" plus additional allowances for spouse and any dependents present in the U.S.
Box 6 - Enter the phrase Non Resident Alien or "NRA" above the dotted line on line 6
     
  Residents of:
India (Students Only)
Box 3 - Must check "Single" (regardless of marital status)
Box 5 - May claim "1" plus additional withholding allowances for spouse and any dependents present in the U.S. if the spouse has no US Source income and/or the children are either US citizens or resident aliens.
Box 6 - No additional tax withholding amount is required
     

7. Forms with writing in BOTH Boxes 5 and 7 will be returned. Please read instructions #5 and #7 above and enter the appropriate choice.

8. Incomplete W-4 Forms will be returned to employees which, in turn, might hold up salary payment.

9. Be sure to sign and date the W-4 Form.

W4 - 2014 Federal Withholding Tax Form, PDF format, 68KB

 
 
Payroll Services, PO Box 641024, Washington State University, Pullman WA 99164-1024, 509-335-9575, Contact Us
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