Office of Business Operations

Payroll | Tax Withholdings

Employees are generally subject to federal and state income and FICA (social security and medicare) taxes. Student employees of the university who are enrolled half time or greater are exempt from FICA taxation.

The UNI Employee Self Service W-4 Employee's Withholding Certificate allows employees to update their federal and state income tax withholdings online. View/Update W-4 Information provides additional instructions on using the self service W-4.

Tax Withholding Estimator

Iowa has tax withholding reciprocity with Illinois. Tax residents of Illinois wanting Illinois instead of Iowa income tax withheld must submit to Payroll an IA Form 44-016 Employee's Statement of Nonresidence in Iowa and an IL-W-4.

Employees with a home address of Minnesota may have both Iowa and Minnesota income taxes withheld. A W-4MN certificate may be submitted to Payroll to change the Minnesota withholding allowances.

Employees with a home address of Indiana may have both Iowa and Indiana income taxes withheld.  A IN WH-4 certificate may be submitted to Payroll to change the Indiana withholding allowances.  

Employees with a home address of Wisconsin will have both Iowa and Wisconsin income taxes withheld.  A WI-WT-4 certificate may be submitted to Payroll to change the Wisconsin withholding allowances.  

Frequently Asked Questions about Federal Form W-4