Payroll and Tax Services

If an employee believes a paper paycheck has been lost, stolen or forged, the employee should contact Payroll immediately, as any delay could result in the misuse of the employee's paycheck.

Lost or stolen paychecks require the employee to complete documentation and affidavits, some of which require notarization. Because of this, the employee should visit Payroll, located in SVC2172 in person if possible. If not, the necessary forms will be sent to the employee for completion. Once Payroll receives the required completed documents, Payroll will process the request to reissue the paycheck. It may take up to 10 or more working days for the employee to receive the replacement paycheck.

If the paycheck was damaged, a replacement may be issued sooner. The employee should bring the damaged paycheck, or legible pieces, to Payroll.

Direct deposit is a condition of employment for most employees, and the university encourages the use of direct deposit for all employees.

If an employee has been underpaid, the department representative should contact their Payroll Specialist.

Payroll will review each underpayment issue individually and will determine the proper course of action.

Generally, underpayments resulting from employee negligence (e.g., not turning in their timesheet) must be certified on the next payroll as Prior Period Hours or “PPH”.
There are situations when Payroll may be able to issue an on-demand check for underpaid employees.

Note that there are specific windows of time when on-demand checks can be issued. The department representative should contact Payroll as soon as they are made aware of an underpaid employee who would suffer a financial hardship by waiting until the next pay period to receive the payment due for the hours work but not paid.

If you claim EXEMPT on a Form W-4, USF will not withhold federal income taxes from your wages. The exemption does not apply to FICA (Social Security) or Medicare taxes.
You can claim exemption from withholding only if both of the following situations apply:

1. For the previous year you had a right to a refund of ALL federal income tax withheld because you had no tax liability.
2. For the current year you expect a refund of all federal income tax withheld because you expect to have no tax liability.

The exemption must be renewed annually by submitting a new Form W-4 before February 15 each year to continue your exemption.

Non-Resident Aliens (NRAs) may NOT claim EXEMPT on their Form W-4. NRAs may be eligible to be exempt from federal withholding taxes if a treaty exists between the U.S. and their country.

Detailed instructions are available on the IRS website at irs.gov. https://www.irs.gov/taxtopics/tc753

There are specific federal rules that apply to individuals classified as nonresident aliens for tax purposes with regard to their federal withholding taxes and completing an IRS Form W-4. The instructions for filling out an IRS Form W-4 are available in IRS Publication 15 and in the instructions for IRS Form 8233. Both are available on the IRS website at irs.gov.

In brief, the Form W-4 requirements for individuals who are nonresident aliens (NRA) for tax purposes are as follows:

• May not claim exemption from income tax withholding.
• May request withholding as if they are single, regardless of actual marital status.
• May claim only one allowance (if NRA is a resident of Canada, Mexico or Korea, he/she may claim more than one allowance).
• Should write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4.

NOTE: If an NRA completes their W-4 online through GEMS Self Service, there is an option for the individual to denote their status. Under the heading labeled “SPECIAL TAX WITHHOLDING STATUS” they should select the “Non-Resident Alien; Tax Treaty/NR Data” button.

• If the individual has not received a Social Security number, they should fill in BOX 2 with “APPLIED FOR”

Some nonresident aliens can benefit from a federal withholding tax treaty between their home country and the United States. A treaty can result in the individual being exempt from part or all of the federal income tax depending on the specific article within the treaty agreement. IRS Publication 901 US Tax Treaties provides information regarding each country and whether there is a treaty for a reduced or complete exemption from US income tax. Once it is determined that the individual is able to benefit from a tax treaty, Payroll will provide the employee with an IRS Form 8233. The IRS Form 8233 must be signed and returned to Payroll for the treaty provisions to take effect for the employee.

In order to determine if a treaty is available and to ensure proper taxation, each NRA is required to complete a USF Foreign National Information Form (FNIF) during the hiring process.