Pay and Taxes

• Income tax deductions (federal, state, and Social Security and Medicare [FICA])
• Understanding your pay statement

• W-2 information
• W-4 information
• W-4 - Employee Withholding Certificate (pdf)
• MI-W4 - Michigan Withholding Exemption Certificate (pdf)
• MW-R - Reciprocity Exemption for Michigan/North Dakota Residents Working in Minnesota (pdf)
• W-4MN - Minnesota Withholding Allowance/Exemption Certificate (pdf)

• Education Tax Benefits
• Taxability of Tuition Benefits for 9531 Administrative Fellows
• Non-Service Fellowships
• Taxability of Employee Recognition Awards
• IRS Tax Tips on Foreign Earned Income (pdf)

• Employment Authorization and I-9/E-Verify rules
• F-1 and J-1 Students - Schedule of maximum allowable work hours per week (Excel)
• Social Security Number Requirements

• Income Tax Deductions
• Social Security & Medicare (FICA) Guidelines
• Tax Treaty Eligibility and Benefits
• Substantial Presence Test
• IRS—International Taxpayer

• Scholarship and Fellowship Payments to Nonresident Foreign National Employees
• Paying Nonresident Foreign National Contractors
• Individual Taxpayer Identification Number (ITIN)
• Job Aid to Determine Fellowship vs. Employee

• IRS Form 8233 - Exemption from Withholding
• IRS Form 8233 - Tax Treaty Affidavit Attachments
• IRS Form W-7 - Application for IRS Individual Taxpayer ID Number
• IRS Form W-8BEN - Certificate of Foreign Status
• IRS Form W-9 - Request for Taxpayer Identification Number
• IRS Form W-9 - Attachment for Tax Treaty Benefits (pdf)
• Substantial Presence Worksheet (pdf)

Find out more about special pay circumstances such as:

• 9- or 10-month appointments electing to be paid over 12 months (the 9-over-12 plan)
• Collection of overpayments
• Court-ordered garnishments
• Lost or stolen checks
• Workers compensation
• Employment and income verification