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.

• Internal Revenue Service (IRS), 1-800-829-1040
• Illinois Department of Revenue

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.

• The Employee's Withholding Certificate page includes information about federal and state withholding both in and out of Illinois.
• The W-4 Withholding Allowance page allows you to update your withholding allowances at My UI Info.

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

• The Form W-2 & 1042-S & 1095-C Distribution page provides information about the issuing and distribution of these forms used to report required wage, tax withholding, and benefit information.
• Tax related forms can be found on the Payroll & Benefits Forms page, under the Forms for Employees section.

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