Tag Archives: W-4

Tax Cuts and Jobs Act

Changes to the Federal Tax law in December required employers to implement new federal income tax withholding amounts for employees no later than Feb. 15. Michigan Tech has implemented these changes, and employees’ paychecks will reflect these new withholding amounts beginning with their Feb. 2, 2018 pay. 

Employees should consult their tax advisors with any questions regarding how any of the Federal Tax law changes may impact their personal income tax or withholding elections. The IRS emphasizes changes will be designed to work with the existing Federal W-4 forms that employees have already filed, and no further action by taxpayers is needed at this time.

However, employees who wish to submit a revised Federal W-4 form can do so by logging into Banweb or by submitting a paper form to Payroll Services. Detailed instructions to access your Federal and State withholding information can be found by visiting What is Banweb? and clicking on “Payroll Information on Banweb.”

Instructions for W-4 Forms for Nonresident Alien Employees

Nonresident alien employees should complete the Federal W-4 Form according to IRS Notice 1392 – Supplemental Form W-4 Instructions for Nonresident Aliens. These guidelines also apply to the Michigan W4.

The summary of these guidelines are:

Federal W-4 – Federal Income Tax Withholding Form

Line 3 – Check the single box regardless of marital status.

Line 5 – Generally, one withholding allowance should be claimed. Exceptions: Residents of Canada, Mexico, or South Korea, a student or business apprentice from India, and US nationals may be able to claim additional withholding allowances for their spouse and children. Refer to IRS Publication 519 – US Tax Guide for Aliens for more information.
Line 6 – Write “nonresident alien” or “NRA” on the dotted line. To withhold an additional amount, enter a dollar amount on line 6.

Line 7 – Leave blank.

Michigan W4 – Michigan Income Tax Withholding Form

Line 6 – Enter same number that was entered on Line 5 of the Federal W-4

Line 7 – If the employee would like an additional amount withheld, enter a dollar amount.

Line 8 – Leave blank.
Other State Withholding – Contact Payroll Services

Please contact Payroll Services at payroll@mtu.edu or 906-487-2130 with any questions.