OBFS Policies and Procedures Manual
Tax Information
University Payroll & Benefits (UPB) ensures that taxes are withheld in compliance with Federal and State laws and regulations. This includes payment to nonresident aliens, student FICA exceptions, and fringe benefits such as tuition waivers.
Assistance
University Offices cannot give you tax advice or recommendations for how to complete your withholding allowance forms. Contact the Federal or State Internal Revenue Service or your tax counselor for advice.
Questions about withholding or tax forms may be directed to the University Payroll & Benefits Service Portal
Payroll Taxation & Withholding
Payroll taxes are calculated based on the withholding allowances selected when completing Form W-4 Withholding Allowances.
Student FICA Exception
The Student Employee FICA Exception page provides information for students enrolled in institutions of higher education who may qualify for the student FICA exception on their earnings.
Tax Forms & Reporting
Foreign National Payments
Foreign nationals should complete a Tax Status Review to ensure correct taxation for payments issued by the University.
See Payments to Foreign Nationals for more information.
Frequently Asked Questions
Find answers to tax questions on the Payroll & Benefits Frequently Asked Questions page under the Tax Questions section.
Last Updated: September 28, 2023