|Fed Withholding||Federal Income Tax||Based on W-4 election|
|Fed OASDI/EE||Social Security||6.2% on first $113,700 wages earned|
|Add'l Medicare||Additional Medicare Tax||.9% on wages earned in excess of $200,000|
Tax Treaty Information
A nonresident alien employed by The University of Mississippi may have part or all of his wages exempt from federal withholding tax based on the tax treaty between the employee's home country and the United States. We use IRS publication 901 for interpretation of US tax treaties (you can download it from the IRS website: http://www.irs.gov/).
To be considered for exemption due to a U.S. tax treaty employees must complete and submit the forms below each calendar year: (Please note the exemption will only be on earnings paid after the exemption is granted. There is a ten working day window for the IRS to review the request once it is received from the University.)
- IRS Form 8233 AND
- University of Mississippi United States Income Tax Treaty Exemption Affidavit
After these forms are submitted, a determination of eligibility will be made. If you are not eligible to claim such an exemption, you will be notified by Payroll, and tax withholding will begin immediately.
For more information please contact the Payroll Staff at 662-915-7431.