In order for the Payroll Office to know how much income tax to withhold from an employee's wages, we must have a Form W-4, Employee's Withholding Allowance Certificate, and a VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate, on file for each employee. However, if the employee does not submit tax forms, the IRS requires that taxes be withheld at the single rate with zero withholding allowances. This is the highest withholding rate. Withholding formsÌý(please be sure to use current year withholding forms)Ìýneed to be submitted at the time of original hire and do not need to be submitted again unless there are changes OR the employee claims "exempt" from withholding. When submitting VA-4 and W-4 withholding forms, be sure to useÌýcurrent yearÌý´Ú´Ç°ù³¾²õ.
The Payroll Office cannot give advice on what filing status to declare or the number of allowances to claim. Please consult your tax advisor or the IRS.
Form W-4
Employee’s Federal Withholding Allowance Certificate
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. If an employee does not submit tax forms, the IRS requires that taxes be withheld at the single rate with zero withholding allowances.
Quick Reference Guide: Updating Federal W-4 Elections in Employee Self-ServiceÌýâ–º
Ìýâ–º
Form VA-4
Employee’s Virginia Income Tax Withholding Exemption Certificate
Use this form to notify your employer whether you are subject to Virginia income tax withholding and how many exemptions you are allowed to claim. You must file this form with your employer when your employment begins. If you do not file this form, your employer must withhold Virginia income tax as if you had no exemptions.
If you claim military spouse exemption (line 4) you must attach a copy of your military spouse ID to your VA-4.
Ìýâ–º
- Original hireÌý- submit withholding forms for all new hires
- Withholding changesÌý- submit new withholding forms if there are changes in withholding exemptions
- Maintaining exempt statusÌý- submit new withholding forms each year
If incorrectly prepared or incomplete VA-4 or W-4 forms are received for processing, the Payroll Office will send the employee an e-mail requesting corrected tax forms. Until corrected tax forms are received by the Payroll Office, the employee will be taxed at the single rate with zero withholding allowances. The withholding status will be changed only upon receipt of corrected forms by the Payroll Office.
Certain nonresident alien employees of the University may be exempt from FICA tax withholding based on Visa status. The Visa and Immigration Services Advising (VISA) office (757-683-4756) can help determine tax status andÌýprovide information on completing the necessary forms to take advantage of this benefit.
Employees need to understand that if they do not submit completed W-4 and/or VA-4 withholding forms, the Internal Revenue Service (IRS) and the Commonwealth of Virginia both require ÌÒ»¨ÉçÇøÊÓƵ Dominion University to withhold taxes at the highest rate, which is single with no withholding allowances. Furthermore, ÌÒ»¨ÉçÇøÊÓƵ Dominion University cannot repay any of the tax previously withheld. The ÌÒ»¨ÉçÇøÊÓƵ Dominion University Payroll Office cannot change the tax withholding status of an employee until Payroll receives new tax withholding forms or corrected forms, whichever applies.
- Original hireÌý- submit withholding forms for all new hires
- Withholding changesÌý- submit new withholding forms if there are changes in withholding exemptions
- Maintaining exempt statusÌý- submit new withholding forms each year
If incorrectly prepared or incomplete VA-4 or W-4 forms are received for processing, the Payroll Office will send the employee an e-mail requesting corrected tax forms. Until corrected tax forms are received by the Payroll Office, the employee will be taxed at the single rate with zero withholding allowances. The withholding status will be changed only upon receipt of corrected forms by the Payroll Office.
Certain nonresident alien employees of the University may be exempt from FICA tax withholding based on Visa status. The Visa and Immigration Services Advising (VISA) office (757-683-4756) can help determine tax status andÌýprovide information on completing the necessary forms to take advantage of this benefit.
Employees need to understand that if they do not submit completed W-4 and/or VA-4 withholding forms, the Internal Revenue Service (IRS) and the Commonwealth of Virginia both require ÌÒ»¨ÉçÇøÊÓƵ Dominion University to withhold taxes at the highest rate, which is single with no withholding allowances. Furthermore, ÌÒ»¨ÉçÇøÊÓƵ Dominion University cannot repay any of the tax previously withheld. The ÌÒ»¨ÉçÇøÊÓƵ Dominion University Payroll Office cannot change the tax withholding status of an employee until Payroll receives new tax withholding forms or corrected forms, whichever applies.