Payroll

• 2025 Salary Schedule
• 2025 Wage Schedule
• 20 Hours Limit

·         Each year, employees who were paid through payroll will receive a Form W-2 that provides details of the prior year’s earnings, taxes withheld and other miscellaneous data (such as taxable cost of group term life insurance, cost of employer sponsored health coverage and contributions to retirement or tax deferred savings plans.)

·         VT is required by federal law to provide each employee with access to Form W-2 (Wage and Tax Statement) that states the employee’s compensation and tax withholding amounts for the calendar year, on or before January 31st of the following year.

·         Employee instructions and W2 notice 2023 W2 Notice to Employees

Virginia Tech is partnering with ADP to deliver W-2s to all eligible current and former employees. With ADP, you will be able to download employee tax information directly into tax preparation software such as Turbo Tax, H&R Block, etc.

You may view your 2023 W-2 in HokieSpa or click the link to the ADP site https://my.adp.com to download your W-2 or update your mailing preference.

To view in Hokie Spa:

Go to Hokie Spa and select Hokie Team > (Banner 9) Year End Tax Statements, W-2 Year End Earnings Statement.

If you are having trouble accessing through the Banner 9 portal in Hokie Team, active employees should be able to access W2s from 2008 and later by going to https://onecampus.vt.edu/ .  Search for ‘W2’. Click on W2 Year End Earnings Statement.   

If you are having trouble accessing Hokie Spa or One Campus, please contact 4Help at (540) 231-4357.

If you wish to access ADP directly or no longer have access to HokieSpa please use one of the following methods to login to ADP:

You can access via Hokie Spa and select Hokie Team > (Banner 9) Year End Tax Statements > W-2 Year End Earnings Statement > click on the ADP link provided.  You may be asked to certify your information.

Or Go To  https://my.adp.com.  

If you have not yet established an account previously, you must first create one:

·         Click “Create Account”.

·         Enter the following Registration Code: VAPOLYTECH-VTW2

·         The following information will be required for validation purposes:

o   First Name

o   Last Name

o   Full Social Security Number

o   Birth Month, Day, Year

·         Click “Continue” and select an option to verify your identity. If you choose ask questions, a pop up will appear and then ask several questions.

After completing the questions, you will be prompted to complete a registration process during which you will select a unique password. Passwords must contain between 8 and 20 characters with at least one alpha and one numeric character. Additionally, users will be assigned a system generated User ID. Once you have completed the registration process, you should “Bookmark” or “Add to your favorites” the URL, https://my.adp.com.

If you are still unable to access your W2 please send an email to vtw2@vt.edu, include any error messages received, and we will respond in the order messages have been received. 

• 2023 W2 Notice to Employees

Most Common boxes used on the W2                                                                   

Box 1. Enter this amount on the wages line of your tax return.

Box 2. Enter this amount on the federal income tax withheld line of your tax return.

Box 5. You may be required to report this amount on Form 8959. See the Form 1040 instructions to determine if you are required to complete Form 8959.

Box 6. This amount includes the 1.45% Medicare tax withheld on all Medicare wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on any of those Medicare wages and tips above $200,000.

Box 8. This amount is not included in box 1, 3, 5, or 7. For information on how to report tips on your tax return, see the Form 1040 instructions. You must file Form 4137 with your income tax return to report at least the allocated tip amount unless you can prove with adequate records that you received a smaller amount. If you have records that show the actual amount of tips you received, report that amount even if it is more or less than the allocated tips. Use Form 4137 to figure the social security and Medicare tax owed on tips you didn’t report to your employer. Enter this amount on the wages line of your tax return. By filing Form 4137, your social security tips will be credited to your social security record (used to figure your benefits).

Box 10. This amount includes the total dependent care benefits that your employer paid to you or incurred on your behalf (including amounts from a section 125 (cafeteria) plan). Any amount over your employer’s plan limit is also included in box 1. See Form 2441.

Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a nonqualified deferred compensation or nongovernmental section 457(b) plan, or (b) included in box 3 and/or box 5 if it is a prior year deferral under a nonqualified or section 457(b) plan that became taxable for social security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of your right to the deferred amount. This box shouldn’t be used if you had a deferral and a distribution in the same calendar year. If you made a deferral and received a distribution in the same calendar year, and you are or will be age 62 by the end of the calendar year, your employer should file Form SSA-131, Employer Report of Special Wage Payments, with the Social Security Administration and give you a copy.

Box 12. The following list explains the codes shown in box 12. You may need this information to complete your tax return. Elective deferrals (codes D, E, F, and S) and designated Roth contributions (codes AA, BB, and EE) under all plans are generally limited to a total of $22,500 ($15,500 if you only have SIMPLE plans; $25,500 for section 403(b) plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals under code G are limited to $22,500. Deferrals under code H are limited to $7,000. However, if you were at least age 50 in 2023, your employer may have allowed an additional deferral of up to $7,500 ($3,500 for section 401(k)(11) and 408(p) SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals. For code G, the limit on elective deferrals may be higher for the last 3 years before you reach retirement age. Contact your plan administrator for more information. Amounts in excess of the overall elective deferral limit must be included in income. See the Form 1040 instructions. Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-up pension contribution for a prior year(s) when you were in military service. To figure whether you made excess deferrals, consider these amounts for the year shown, not the current year. If no year is shown, the contributions are for the current year.

A—Uncollected social security or RRTA tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.

B—Uncollected Medicare tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.

C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to the social security wage base), and 5)

D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement.

E—Elective deferrals under a section 403(b) salary reduction agreement.

F—Elective deferrals under a section 408(k)(6) salary reduction SEP

G—Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan

H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. See the Form 1040 instructions for how to deduct.

J—Nontaxable sick pay (information only, not included in box 1, 3, or 5)

K—20% excise tax on excess golden parachute payments. See the Form 1040 instructions.

L—Substantiated employee business expense reimbursements (nontaxable)

M—Uncollected social security or RRTA tax on taxable cost of groupterm life insurance over $50,000 (former employees only). See the Form 1040 instructions.

N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only). See the Form 1040 instructions.

P—Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces (not included in box 1, 3, or 5)

Q—Nontaxable combat pay. See the Form 1040 instructions for details on reporting this amount.

R—Employer contributions to your Archer MSA. Report on Form 8853.

S—Employee salary reduction contributions under a section 408(p) SIMPLE plan (not included in box 1)

T—Adoption benefits (not included in box 1). Complete Form 8839 to figure any taxable and nontaxable amounts.

V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to the social security wage base), and 5). See Pub. 525 for reporting requirements.

W—Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health savings account. Report on Form 8889.

Y—Deferrals under a section 409A nonqualified deferred compensation plan

Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A. This amount is also included in box 1. It is subject to an additional 20% tax plus interest. See the Form 1040 instructions.

AA—Designated Roth contributions under a section 401(k) plan

BB—Designated Roth contributions under a section 403(b) plan

DD—Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable.

EE—Designated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a taxexempt organization section 457(b) plan.

FF—Permitted benefits under a qualified small employer health reimbursement arrangement

GG—Income from qualified equity grants under section 83(i)

HH—Aggregate deferrals under section 83(i) elections as of the close of the calendar year

Box 13. If the “Retirement plan” box is checked, special limits may apply to the amount of traditional IRA contributions you may deduct. See Pub. 590-A.

Box 14. Employers may use this box to report information such as state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a member of the clergy’s parsonage allowance and utilities. Railroad employers use this box to report railroad retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and Additional Medicare Tax. Include tips reported by the employee to the employer in railroad retirement (RRTA) compensation.

RET--Pretax ORP/VRS/Buyback                                                                 

HI--Pretax Health Insurance                                                                   

OTH--Pretax Parking, Pretax Administrative Fees and/or Pretax Medical Reimbursement.              

Employers may use this box to report information such as state disability insurance taxes withheld, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, etc.        

Box 15: State/Employer's State ID Number - This box represents states in which taxable wages are being reports and Virginia Tech's state tax identification number.                                                                

Box 16: State Wages, Tips, etc. - All the state taxable income for wages received during the calendar year. Applicable pre-tax deductions are subtracted from gross wages to arrive at the taxable wage amount.          

Box 17: State Income Taxes Withheld - All state income tax withheld during the year.                                                                                        

Note: Keep Copy C of Form W-2 for at least 3 years after the due date for filing your income tax return. However, to help protect your social security benefits, keep Copy C until you begin receiving social security benefits, just in case there is a question about your work record and/or earnings in a particular year.

If you no longer have access to Hokie Spa please use the following method to login to ADP:

Go To  https://my.adp.com.  

If you have not yet established an account previously, you must first create one:

·         Click “Create Account”.

·         Enter the following Registration Code: VAPOLYTECH-VTW2

·         The following information will be required for validation purposes:

o   First Name

o   Last Name

o   Full Social Security Number

o   Birth Month, Day, Year

·         Click “Continue” and select an option to verify your identity. If you choose ask questions, a pop up will appear and then ask several questions.

After completing the questions, you will be prompted to complete a registration process during which you will select a unique password. Passwords must contain between 8 and 20 characters with at least one alpha and one numeric character. Additionally, users will be assigned a system generated User ID. Once you have completed the registration process, you should “Bookmark” or “Add to your favorites” the URL, https://my.adp.com.

If you are still unable to access your W2 please send an email to vtw2@vt.edu, include any error messages received, and we will respond in the order messages have been received. 

·         Tax years 2007 and previous, please send an email to vtw2@vt.edu.   There is a $5.00 charge for printing prior year W2s through the Payroll Office.   

·         Tax year 2008 and later, you may view your W-2 in HokieTeam.   Go to Hokie Spa and select Hokie Team > (Banner 9) Year End Tax Statements, W-2 Year End Earnings Statement.

·         Tax year 2021 and later, go to https://my.adp.com to download your W-2. 

If you have not yet established an account previously, you must first create one:

 Click “Create Account”.

Enter the following Registration Code: VAPOLYTECH-VTW2

The following information will be required for validation purposes:

o   First Name

o   Last Name

o   Full Social Security Number

o   Birth Month, Day, Year

Click “Continue” and select an option to verify your identity. If you choose ask questions, a pop up will appear and then ask several questions.

After completing the questions, you will be prompted to complete a registration process during which you will select a unique password. Passwords must contain between 8 and 20 characters with at least one alpha and one numeric character. Additionally, users will be assigned a system generated User ID. Once you have completed the registration process, you should “Bookmark” or “Add to your favorites” the URL, https://my.adp.com.

·         You may also view your W-2 in HokieTeam.   Go to Hokie Spa and select Hokie Team > (Banner 9) Year End Tax Statements, W-2 Year End Earnings Statement.

If you are having trouble accessing through the Banner 9 portal in Hokie Team, active employees should be able to access 2008 W2s and later by going to https://onecampus.vt.edu/   Search for ‘W2’. Click on W2 Year End Earnings Statement.   

If you are having trouble accessing Hokie Spa or One Campus, please contact 4Help at (540) 231-4357.

If you are still unable to access your W2 please send an email to vtw2@vt.edu, include any error messages received, and we will reply in the order received. 

Q.           When will I received my W-2 form?

A.            Online W-2s are available in mid-January. Any W-2s that are mailed will be post marked by January 31^st. 

Q.        Will my W2 be mailed?

A.        If you have not opted out of having a paper copy mailed from ADP, ADP will mail paper W-2 forms to the home address of record in Banner by Jan. 31. You will have the option to choose printed or electronic delivery on the ADP site for future W-2 forms.    Payroll will send ADP the mailing address on file at the time W2s are created.

  Go To  https://my.adp.com    >  Click On Your Profile >  Settings >  Go Paperless > then use the toggle button for Receive paperless statements to select option.

If you have not yet established an account previously, you must first create one:

 Click “Create Account”.

Enter the following Registration Code: VAPOLYTECH-VTW2

The following information will be required for validation purposes:

o   First Name

o   Last Name

o   Full Social Security Number

o   Birth Month, Day, Year

Click “Continue” and select an option to verify your identity. If you choose ask questions, a pop up will appear and then ask several questions.

After completing the questions, you will be prompted to complete a registration process during which you will select a unique password. Passwords must contain between 8 and 20 characters with at least one alpha and one numeric character. Additionally, users will be assigned a system generated User ID. Once you have completed the registration process, you should “Bookmark” or “Add to your favorites” the URL, https://my.adp.com.

Q.        Why are my Social Security and Medicare Wage boxes blank?

A.        Students enrolled at least half-time are exempt from Social Security and Medicare taxes. Also, some foreign national students are also exempt depending on the type of visas.

Q.        If my address is incorrect on my W-2, do I need a corrected copy?

A.        Address corrections do not require a corrected W-2.  The IRS looks at the address on your tax return not on your W2; if the W2 has an old address it will not affect the filing of your return. 

You can update your address @ HokieSpa.vt.edu > HokiePlus for any future documents. Payroll will send ADP the mailing address on file at the time W2s are created.   

Q.        Box 1 of my W-2 does not match my expected annual salary?

A.        Certain deductions are taxed on a pre-tax basis and pay increases do not always occur on January 1^st of each year.  Therefore, you must consider any pay increases and any pre-tax deductions you may have elected.  Pre-tax deductions can also change during the year, such as health insurance premiums. 

Q.           What is Retiree Life

A.            Retiree Life is a taxable benefit provided by VT for faculty that are not enrolled in VRS. It not an optional benefit.

Q.           Will I receive a W2 as a retiree receiving payment from VRS.

A.            You will receive a W2 directly from VRS. If you had no income from Virginia Tech, you will not receive a W2 from us. 

The Form 1042-S is used to report any taxable payments made to foreign persons in a US non-resident tax status receiving certain types of taxable income. A Form 1042-S is a year-end federal tax document given to a non-resident alien who received wages that were exempt from federal and Virginia State tax withholding by a tax treaty and/or received any other taxable and reportable non-wage income, including a non-qualified taxable scholarship, prizes/awards, travel awards, etc.  A Form 1042-S will be issued for each type of taxable income received and tax treaty benefits claimed from the payer.  In certain instances, foreign nationals may receive both a W-2 Form and a multiple Form 1042-S for the same tax year.

If the only income you received was job income (wage/salary) and you are not from a tax treaty country a Form 1042-S will not be prepared for you.

The Form 1042-S is issued once per year and is used by the taxpayer to complete Federal and State tax returns.  The Form 1042-S reports taxable income for the prior tax year (January 1st through December 31st) and is required by statute (law) to be made available by March 15th of the current tax year.  Virginia Tech strives to make these forms available at the same time as other tax statements are required to be made available, January 31st, each year.

The Form 1042-S is prepared by the withholding agent (Virginia Tech) and to the person who received the taxable income.  This form is not completed by the person receiving the taxable income.

• 2023 1042S Explanation of Codes

Most Common boxes used on the 1042s    

Box 1:  Income Code - This two digit income code identifies the appropriate income source:

            12 – Other Royalties (i.e. copyright, recording, publishing, software)

            16 – Scholarship or Fellowship Grants

            17 – Compensation for Independent Personal Services (Independent Contractor-Honorarium)

            19 – Compensation for teaching (including some research income) 

            20 – Compensation during studying and training

            23 – Other Income (prizes, awards, business profits)

Box 2:  Gross Income – The total dollar amount paid to the individual for each income type, may include multiple payments of the same type of income.

Box 3:  On each Form 1042-S, either 3 or 4 must be notated. Chapter 3 withholding is checked for Non-Resident Alien withholding. Wages, fellowships or scholarships, honoraria, awards and prizes, and royalty payments are all reported under Chapter 3 withholding.  Payments made by Virginia Tech are made under Chapter 3 of the Internal Revenue Code (IRC).  The number “3” will appear in this box.  Chapter 4 is Foreign Accounts Tax Compliance Act (FATCA) withholding. 

Box 3a: Exemption Code – Reason for the Exemption Code.

            00 – Income not exempt for taxes

            02 – Exempt under IRS Code

            04 – Exempt under Tax Treaty

Box 3b: Tax Rate – By statute the most common tax rates will be either 14 or 30 depending on type of Income or 0 if tax treaty benefits granted

Box 4a:  Exemption Code – Reason for exemption of taxes under Chapter 4 of the IRC

            14 – Effectively connected income

            16 – Excluded nonfinancial institution

Box 4b: Tax Rate – will be 0.00

Box 5:  Withholding Allowance – Effective with the passage of December, 2017 Federal legislation this box will typically be left blank.

Box 6:  Net Income – Generally left blank, unless Box 5 is used.

Box 7a: US Federal tax withheld – The total dollar amount of federal income tax withheld.

Box 10 Total withholding credit (combine boxes 7a, 8 and 9) – The total dollar amount of federal income tax withheld from gross income.

Box(s) 12a-12i – Withholding Agent Information

·         12a – Employer Identification Number (EIN) - Virginia Tech’s IRS issued tax identification number

·         12b - Ch. 3 Status code - Virginia Tech’s Chapter 3 status code is 02 (US Withholding Agent – Other)

·         12c - Ch. 4 Status code - Virginia Tech’s Chapter 4 status code is 02 (US Withholding Agent – Other)

·         Box 12h-12i - Employer/Withholding Agent’s name and address

Box(s) 13a, c, d Recipient’s Name and Address information - The name of recipient of the income and their mailing address.

Box 13b Country code - The country of which the recipient claims residency under that country’s tax

Box 13e Recipient's U.S. TIN, if any - U.S. taxpayer identification number; will either be your US Social Security Number (SSN) or Individual Tax Identification Number (ITIN) or Employer Identification Number (EIN) or blank if no US tax identification number was provided to Virginia Tech

·         Note: If no SSN or ITIN has been provided to Payroll, then this box will be blank. Foreign nationals who do not have a U.S. SSN or ITIN are subject to having their individual tax returns rejected by the IRS as well as being potentially subject to assessments by Virginia Tech for IRS penalties incurred on their behalf. Non-citizen individuals are strongly urged to apply for a U.S. SSN or ITIN and to report the number to the Payroll Office immediately upon receipt to avoid any tax complications or assessments.

Box 13f  Recipient's Chapter 3 status code

            15 – Corporation

            16 - Individual

Box 13i Recipient's Foreign TIN, if any – Identification number used in the recipient’s country of residence for tax purposes

Box 13j LOB Code – Used if payment made for which a beneficial owner that is an entity (business) has claimed a reduced rate of withholding under an income tax treaty and has provided documentation that establishes the limitation on benefits (LOB) article under which the beneficial owner qualifies.

Box 13k Recipients Account Code – Identification number assigned by and for Virginia Tech purposes.

Box 13l Recipient's date of birth (YYYMMDD) – Used to report the recipient's date of birth (if the recipient is an individual) to the extent that such recipient has furnished documentation that provides a date of birth

Box 17a State income tax withheld - State income tax withheld from payments.  Not applicable for Virginia Tech payments.

Box 17c Name of state – VA (Virginia)

What is a 1042-S?

·         The Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, is a tax statement issued to non-resident aliens who receive reportable compensation from Virginia Tech.  It is used to complete Federal and State tax returns. Virginia Tech makes one copy of the form available to the Internal Revenue Service (IRS), the Virginia Department of Taxation and the person or business that received the taxable income.

·         For more information, please visit Understanding your 1042-S.

When will I receive my 1042-S from Virginia Tech?

·         The 1042-S forms is required to be mailed no later than March 15th, as required by the Internal Revenue Service.

·         However, Virginia Tech makes the 1042-S form available early, with the other Federal tax statements, no later than January 31st.

I haven’t received my 1042-S how can I request a form?

·         If you have not received your VT W-2 or 1042-S by February 15th, you can:

o   go to Hokie Spa and download your form(s) or

o   you can send an e-mail to request a reissued statement to vtw2@vt.edu  - be sure to include:

• Your last name,
• Correct mailing address,
• Hokie ID number, and
• Year for which the form is needed (i.e. 2018). 

·         To ensure you receive your tax statements before January 1st verify your mailing address is correct in Hokie Spa - that is the address the forms will be mailed

Why can’t I access my 1042-S through Hokie Spa?

·         Virginia Tech employees can obtain a 1042-S through Hokie Spa.  If you were not an employee or paid through the payroll system you will receive a paper Form 1042-S mailed to the address provided on a Form W-8 or a completed Foreign National Data Form (FNDF).

Why do I have multiple 1042-S forms?

·         You may receive more than one Form 1042-S depending on the income type in Box 1 or if tax treaty benefits were claimed.

How do I know if I should receive a Form 1042-S from Virginia Tech?

·         You were a student/scholar who was employed by Virginia Tech and claimed exemption from tax withholding under a tax treaty

·         You were a US non-resident for tax purposes (student or scholar) who received a taxable scholarship; fellowship or travel grant

·         You were an US non-resident for tax purposes who received a non-employee services payment

How are the amounts on the 1042-S form calculated?

·         The 1042-S will only report US earnings that are reportable to the US IRS and that may be subject to US tax withholding. 

·         The 1042-S reflects all US sourced payments that were made to you during the previous calendar year for each income type received.

·         The form will include amounts you were paid during a calendar (tax) year – January 1st through December 31st.  If you made earnings in December, 2019, which were not actually paid out to you until January 2020, the December earnings will not be reflected in the 1042-S for your 2019 earnings, but rather will be calculated in your 1042-S for your 2020 earnings.

·         If you received taxable income from another US payor they would be responsible for preparing and sending you a Form 1042-S.

What do I do with the Form 1042?

·         The Form 1042-will be used to complete Federal and Virginia State tax returns.  A copy of the Form 1042-S may need to be attached to the taxes.

Why did I received 3 separate copies of the Form 1042-S?

·         If you received a paper Form 1042-S you received three (3) copies.  Each copy has a purpose:

o   Copy C is filed with (attached to) the Federal tax return

o   Copy D is filed with (attached to) the Virginia State tax return

o   Copy B is your copy and should be kept with your tax records

·         If you downloaded your 1042-S through Hokie Spa You may need to print out three copies, as noted above.  The downloaded copies will not have a specific copy. 

·         The downloaded copies are acceptable to be sent to both the IRS and the Virginia Department of Taxation with your tax return.

Do I have to file a tax return?

·         Under current Federal regulations even if you have income as small as $5 you are required to complete a Federal tax return.

·         Under current Virginia State regulation if your filing status is single or married filing separately and have income less than $11.950 and had no Virginia taxes withheld you are not required to file a Virginia State tax return.

o   If income is less than $11,950 and Virginia taxes were withheld a Virginia State tax return would be required to be file to obtain a refund of the taxes.

·         Due dates – dates tax return has to be post marked:

o   Federal = April 15th;

o   Virginia State = May 1st;

o   Other US States – verify with State Tax Authority – generally, April 15th

What if the address on the Form is incorrect?

·         The address on the Form 1042-S is not required to match the address on the tax return.   You should use your current valid mailing address on your tax returns, this is the address the tax authority will send correspondence, if needed.

·         The Form 1042-S is prepared using the information provided to Virginia Tech via a Form W-8, a completed Foreign National Data Form (FNDF) or current information in Hokie Spa.  

·         You should provide the accurate address by providing an updated W8 form or updating the information in Hokie Spa. 

I didn’t receive a Form 1042-S but my friend received one, do I need a Form 1042-S?

·         A Form 1042-S will only be prepared if you received taxable non-job income or claimed tax treaty benefits. 

·         If you did not receive any type of income (i.e. taxable scholarship/fellowship; prize/award; self-employment, business income etc.) that is required to be reported on a Form 1042-S then one will not be prepared.

My tax status changed to Resident for tax purposes, will I still receive a Form 1042-S?

·         The Form 1042-S is typically prepared for foreign persons in a US non-resident tax status receiving non-wage (job) payments.

·         As a US tax resident the Form 1042-S would not typically be prepared for you, but there are some circumstances in which the 1042-S may appropriately be prepared, such as if you are still eligible to claim tax treaty benefits and have claimed them from your employer.

I just realized that I must file U.S. income tax returns for prior years.  How many years back do I have to file?

·         You must file a federal income tax return for any tax year in which your gross income is equal to or greater than the filing threshold personal exemption amount and standard deduction combined.

·         If you are required to file a Federal tax return you may also be required to file a State tax return.

I did not keep my prior year 1042-S and need a copy, how do I request for Duplicate Form 1042-S?

·         A duplicate form may be requested by submitting a Duplicate W-2/1042-S Request form via the Forms link on the Payroll website. There is a $5 fee for printing previous year’s forms. 

·         Please be aware that under Federal retention regulations tax records are not required to be maintained by your employer indefinitely and your 1042-S may not be available for duplication.

Should I keep paper copies of my 1042-S and for how long?

·         It is advisable that you keep copies of your documents in a secure manner whether that be paper, or electronically.  Once you leave Virginia Tech you may no longer have access to you records in Hokie Spa. 

·         Please be aware that under Federal retention regulations tax records are not required to be maintained by your employer indefinitely and your tax statements (W-2, 1042-S, 1098-T, 1099-MISC, etc.) may not be available for duplication.  Please see link to IRS for personal record retention.

·         https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records

•  All employees of the University other than students are covered under State unemployment regulations. 
•  Students employed on a nonstudent basis are treated like any other non-student employee, and are entitled to file unemployment claims. 
•  Any department receiving a VEC Employer's Report of Separation and Wage Information form, or other communication from the VEC, should immediately email the form to the Payroll Department in the Controller's Office to VTVEC@vt.edu.  
•  Upon receiving a form/claim notice/request for separation information from the VEC or from the department, the Payroll department will request separation information from the department and gather information from HR if a salary employee and we will then complete the form(s), and submit the completed form(s) to the VEC. 
•  Any further communication received will be shared with the department and we will coordinate any requests for fact finding interviews between the VEC and the employing department.     If we do not participate in scheduled fact finding interviews we could receive a fine.  Payroll will request a contact from the department who will participate in the call. 
• Employees can file an appeal from determination notices where they have been determined to be ineligible or denied for benefits. This appeal notice with will be shared with the department once received from the VEC.   There are two levels of appeal for their claim. 
• As the employer, Virginia Tech also has appeal rights on determinations. If you choose to do so, follow the instructions for appeal included on the determination. The appeal must be made by the deadline listed. If an appeal hearing is scheduled and the Payroll office is notified, the information will be forwarded to the department. The department must follow the instructions on the appeal packet to participate. Once a determination from the appeal is received, this will be forwarded to the department.
• Virginia Tech is a reimbursable employer, which means we are billed quarterly for our total unemployment payments made to claimants. The Payroll Department receives the bill and submits a PO through Hokie Mart to be paid, along with a notice of the breakdown of charges for review. 
• Fraudulent claims have become more commonplace over the last couple of years; if a claim is received that is believed to be fraudulent, the Payroll Department will reach out to the employee to verify whether the employee has filed for benefits and if they have not what steps to take next.  The employee should follow the instructions in the email.  The department will be copied. Virginia Tech will also file a report of fraud with the VEC.   If you have an employee that has received a notice from the VEC that you have filed for unemployment and they have not made a claim for unemployment benefits, please notify us at vtvec@vt.edu.

**If you are filing a claim for unemployment benefits and have been separated from your most recent job because your employer is reducing staff or has closed you should select  Lack of Work/Laid Off/ Reduction in Force as your reason for separation from this company/institution.** 

• IF TOTALLY UNEMPLOYED, ON A TEMPORARY LAYOFF, OR IF WORKING REDUCED HOURS:  The first week you are unemployed or reduced hours, file the initial claim for benefits.   

• Use this link to the Claimant Self Service System https://css.vec.virginia.gov/CSS/CSSLogon.htm where you can initiate a claim. 

• The earliest a weekly claim (the first full week you are unemployed) can be filed is on Sunday of the week being claimed.  i.e. claimant wishes to file for benefit week ending 06/27/2020, they need to file on Sunday 06/28/2020 at the earliest.

• Student employees (UG or GR) are not eligible to receive unemployment benefits in normal circumstances and we do not report their earnings for unemployment benefits. 

• Once a claimant/employee files with the VEC, the VEC will check their earnings that were reported each quarter that they were employed, and they will send a request for separation information to their last 30 day or other employers. 

• Benefits are based on the claimants wages earned in their base period. The ‘base period” is comprised of the first four of the last five completed calendar quarters preceding a claim’s effective date.

• A claimant’s determination for eligibility is also based on their separation details from the last 30 day employer (which in some cases is not VT). 

• For an employee/claimant to qualify for benefits, an individual must have earned at least a total of $3,000 in two quarters in the base period (see above).** 

• The Weekly Benefit Amount is determined by the two quarters with the highest earnings during the base period (which could include earnings from another/other employer).  Total wages reported during the base period determine the maximum benefit amount.  Once the claim is established and reflects all earnings during their base period, the amount they qualify for remains the same for one year and is available until the maximum benefit amount or the benefit year is exhausted, whichever comes first.  Currently the maximum weekly benefit amount is $378** and the minimum is $60**.  Individuals must have earned at least $18,900.01** in two quarters during the base period to qualify for the maximum weekly benefit amount.  Benefit duration varies from 12 to 26 weeks**, also depending on wages earned in the base period.   Also, wages earned in other states, in their base period, can be used to establish a claim.    

• For information pertaining to unemployment benefits and the 2020 CARES act, the PUA program, or the 2021 American Rescue Plan, please contact the VEC or visit the U.S. Department of Treasury Website. 

• If you filed a claim in 2020 and have since received a notice of re-payment or a determination notice of denied benefits, questions should be directed to the VEC.  Although we reported the reason for separation as Lack of Work due to COVID19 affecting operations on campus and not due to a break in semesters, the determination by the VEC is made according to this state code.  You can file an appeal from this determination. 

• If you have received a notice from the VEC that you have filed for unemployment and you have not made a claim for unemployment benefits, please notify us at vtvec@vt.edu and also report the fraud using the VEC Reporting Unemployment Insurance Fraud page. The VT payroll department will also file a report of a fraudulent claim but it would be in your best interest to monitor your credit to ensure you do not see any other fraudulent activity.

• For questions about tax reporting on unemployment benefits, please contact the VEC Customer Contact Center at 1-866-832-2363.

Basic Steps to Qualify for State Unemployment Benefits per the VEC

• Claimants must file for unemployment benefits online or with the call center

• Claimants must meet the monetary qualification requirement

• Claimants must meet the separation qualification requirement

• Claimants must meet the weekly eligibility requirement

**Visit the VEC website for the most recent updates on filing, eligibility, determinations, the maximum weekly benefit periods and other questions related to the unemployment process. https://www.vec.virginia.gov/ 

Frequently asked questions of unemployment benefit charges– Things to know when you receive a requisition from the Payroll office to pay unemployment benefits.

Q: When will I be paid?

A: Virginia Tech uses one pay cycle for wage employees and a different pay cycle for salary employees.  Actual pay days are dictated by the state and can be found by clicking on this link: Pay and Holiday Calendar.

Wage employees are paid for work from the 1^st to the 15^th of the month at the end of that month and paid for work from the 16^th to the last day of the month in the middle of the following month, click here for Wage Payroll Schedule.

Salaried employees are paid for work from the 10^th to the 24^th of the month at the end of the month and paid for work from the 25^th to the 9^th in the middle of the month. click here for Salary Payroll Schedule.

Q: I missed the entry deadline to post hours for an employee, is there any way to get them paid before the next pay date two weeks from now?

A: When possible, missed payments should be included as retro pay on the next regular payroll cycle. Off cycle manual payments are processed on an exception basis with approval in hardship or emergency situations for employees who did not receive a regular paycheck due to an administrative error. In general if an employee has received a partial payment, no manual request will be granted, extreme exceptions will be reviewed by the Payroll Director.   

After verifying all information on the form has been reviewed, check boxes marked and the form is completed, please submit request forms to the Payroll Drop Box for review. Requests must be received by 11 AM the 2nd business day after the last regular pay date.

Manual payments will be sent via direct deposit to the employee’s account listed as “Other VT Payments”.  The employee should verify their account in HokieSpa/HokieTeam.  Payments are processed for transmittal to the employee’s bank on the 5th business day following the last regularly scheduled payday. Actual posting date is dependent upon the financial institution.    If a paper check would need to be issued, you will receive further communication from the Payroll office. 

Manual Payment Request -Salary

Manual Payment Request -Wage

Q: How will I receive my pay?

A: The Commonwealth of Virginia mandates that payments to employees hired or rehired on or after August 1, 2008, receive payroll payments electronically. This requirement applies to all wage and salaried employees in all state agencies. You will receive notification to enroll in direct deposit once you are established as an employee.  Your payroll will be issued as a paper check and you will continue to receive daily notices until you have set up your direct deposit.  

Direct deposit is an employee benefit offered by Virginia Tech that allows you to receive payments in a safe, secure, and efficient manner by having your funds deposited directly to the bank account – or multiple accounts – of your choice. Employees can enroll in direct deposit online under the Hokie Team menu of HokieSpa (or via OneCampus). This allows quick and easy enrollment and maintenance of your banking information for direct deposit. Depending on payroll deadlines, information updates are typically processed overnight and you will receive an email to your @vt.edu address confirming the effective date of your enrollment or change. If you miss the deadline to enroll for the next pay date because of processing deadlines, the payment for the following pay date will be processed for direct deposit.

If you continue to receive the email notice to establish a direct deposit account after you have already done so:

• It could be a timing of the notice and the effective date of your direct deposit.
• Please check your account in Hokie Team to ensure that you have Payroll direct deposit established  in addition to AP/Other payments direct deposit account.
• If you have left employment with VT and returned, direct deposit information is deleted from your account after six months of inactivity.  Please re-enter your direct deposit information so it’ll be reestablished in time for your first paycheck.
• If you then continue to receive these notices you can contact payroll@vt.edu or 540-231-5201. (All other direct deposit inquiries (bank account closures, account changes, online setup assistance, etc) please contact  the Bursar’s office by email at bursar@vt.edu or phone at 540-231-6277).

Q: I will be receiving a payroll payment by check; where and when will it be available?

A: Payroll checks are sent via USPS to the employee’s mailing address on file and are mailed from the bank on the pay date.   Checks with a non U.S. mailing address are sent to the Bursar office; please contact the Bursar’s Office by email at bursar@vt.edu or phone at 540-231-6277 to inquire and update address if needed.  All wage and salaried employees in all state agencies are required to receive payroll payments electronically.    Employees can enroll in Direct Deposit online under the Hokie Team menu of the Hokie SPA.

All employees should ensure their mailing address is up to date via HokieTeam/Hokie Spa. Select the Hokie Plus tab to update current mailing addresses and phone numbers.  If you have moved, please ensure you have a forwarding address on file at the US Post Office.    If you are unable to receive the mailed check, please contact payroll@vt.edu or 540-231-5201.   The Bursar’s office requires a two week waiting period before any payroll payments can be re-issued.   

Q: How do I receive my Earnings and Deductions Statements (Pay Stubs)?

A: Your Earnings & Deductions statement is available online via HokieSpa/Hokie Team.   Once logged into Hokie Spa, select the Hokie Team tab to view pay stubs and related information.   Employees can also view and update tax withholding status and direct deposit information and access current and prior year W-2s.   Send any comments or questions to payroll@vt.edu

Q: Where is the Payroll office located?

A: We are located in the Controller’s Office on the 3^rd floor of the North End Center; 300 Turner Street NW.  We are in the building behind Buffalo Wild Wings when viewing from Prices Fork Road.

Q: What is the Payroll Office telephone number?

A: The main Payroll Office telephone number is (540)-231-5201

Q: How do I set up a new employee as a user in TimeClock Plus?

A: New user instructions are located on page 2-3 of the TimeClock Plus Procedures for the Central Admin Process Heather please refer to the file?

Q: What do I do if I get a message that says” You are not recognized as an Employee by TimeClock Plus”?

A: Verify that you are on the correct website. You should be in: https://www.controller.vt.edu/resources/payroll/timeclock.html. 

Please refer to the HR I-9 website:

https://www.hr.vt.edu/hiring-employee-transactions/hire/resources/i-9.html

Q: When will I receive my tax forms from Virginia Tech?

A: Employers are required to supply tax forms by Jan 31^st each year for the preceding calendar year.  Current and former employees can log in to Hokie Spa/ADP and download their forms as soon as they are available.  If you do require a mailed copy, please ensure that your elect to receive your tax forms by mail, and your name and mailing address are correct before forms are mailed out.

Q: I have misplaced my W-2, how do I get a new one?

A: You can request a duplicate W-2 after February 15th by emailing vtw2@vt.edu.  Please be sure to include your name, personal identification number, current and correct mailing address, and reason for requesting a duplicate form. There is a $5 fee per year to process prior year W2 forms.  Please send a check for $5 payable to Treasurer of Virginia Tech to VT Controller’s Office, 300 Turner ST NW, Suite 330 North End Center, Blacksburg VA 24061.  When the funds are received the forms will be mailed. 

Q: I recently graduated from Virginia Tech. I cannot access the tax forms via HokieSpa anymore. Can you email me the tax forms or send them to me via regular mail?

A: If you do not have access to HokieSpa you would have to pull the document from ADP. Instructions below:

• Virginia Tech is partnering with ADP to deliver W-2s to all eligible current and former employees. With ADP, you will be able to download employee tax information directly into tax preparation software such as Turbo Tax, H&R Block, etc.
• W-2s are now posted to ADP’s site. As a former employee of Virginia Tech, you will need to register with ADP to access your 2021 W-2 by following these instructions:
• ·         Go to https://my.adp.com.
• ·         Click “Create Account”.
• ·         Enter the following Registration Code: VAPOLYTECH-VTW2
• ·         The following information will be required for validation purposes:
• o   First Name
• o   Last Name
• o   Full Social Security Number
• o   Birth Month, Day, Year
• ·         Click “Continue” and select an option to verify your identity. If you choose ask questions, a pop up will appear and then ask several questions.
• After completing the questions, you will be prompted to complete a registration process during which you will select a unique password. Passwords must contain between 8 and 20 characters with at least one alpha and one numeric character. Additionally, users will be assigned a system generated User ID. Once you have completed the registration process, you should “Bookmark” or “Add to your favorites” the URL, https://my.adp.com.
• Your preferred delivery method to receive W-2s (i.e. online or by U.S. mail) has been transferred to ADP for the 2021 W2. You will have the option to choose printed or electronic delivery on the ADP site for future W-2 forms. ADP will mail paper W-2 forms to the home address of record in Banner by Jan. 31.

Q: What forms do I need to complete a tax return?

TAX STATEMENTS (As a general rule, tax statements are required to be available by January 31st)

W-2 – Wage and Tax Statement is prepared and issued to you by your employer.  It will show the wages that you earned from that employer, both the Federal and State taxes that were withheld.  If applicable it will also show Social Security/Medicare wages and the taxes withheld.

 1042-S – Foreign Person’s US Source Income Subject to Withholding form is prepared and issued only to nonresident aliens.  The 1042-S will generally show any income received from your employer that is not reportable on the W-2.  Types of income may include but are not limited to: income that was exempted from tax withholding because of a tax treaty; income from a scholarship, stipend, fellowship, assistantship; prizes/awards, royalties, etc.   Form 1042-S is required to be available no later than March 15th, if you elect to receive your1042-S by mail, Virginia Tech will also mail to you by March 15th.

A Form 1099 is a tax statement prepared and issued by someone other than your employer who provided you with income.  The most common that are issued are 1099-INT (Interest Income); 1099-DIV (Dividend Income); 1099-R (Retirement Income).  Not everyone will receive a 1099 but if you do you are required to include it on your tax return. If you are a contractor for Virginia Tech, and are paid more than $600 per year, Accounts Payable will issued a 1099 for you.

1098-T – Tuition Statement: Most students will receive a Form 1098T from their school. The purpose of this form is to substantiate that the recipient was a student during the year. Further, the form can be used to provide information for possible education credits. Non-resident aliens are not entitled to any of the educational credits and do not need to do anything with Form 1098T. Please contact Bursar’s office if you have any question for your 1098-T.

Q: When do the forms need to be filed?

A: Federal tax return forms (1040NR; 1040NR-EZ; 8843; 1040; 1040-EZ) are required to be filed by April 15th.  If an application for extension (Form 4868) is being filed it also has to be filed by April 15th. Virginia State tax return forms (760; 760PY) are required to be filed by May 1st.  If an application for extension (760E) is being filed it also has to be filed by May 1st.

Q: The amount on my W2 seems low. How do I check to make sure that my W2 is correct?

A: Your W2 will display your taxable earnings for the previous calendar year.  You can verify that number by comparing it to your taxable earnings statement available in Hokie Spa under Hokie Team/Pay Information.

Q: There are three codes in Box 14 of my W-2?  Those are “RET”, “HI”, and “OTH”. What do they mean?

A: The codes are RET—pretax retirement deductions, HI—pretax health insurance deductions and OTH—pretax parking and medical reimbursement and fees.  All of these amounts have already been deducted from the amount in box 1.  They are there for your information only.

Q: I'm a GA and Full-time student at VT and there are no amounts in boxes 3, 4, 5, 6 which are the Social Security wages, Social Security tax withheld, Medicare wages and Medicare tax withheld. Is there an error on my form or does Virginia Tech not withhold these deductions?

A: IRS guidelines state that if a student works for a university where they are actively attending classes their wages are exempt from social security and Medicare taxes.

Q: Why was Virginia state tax deducted from my most recent pay check?  I am a resident of another state and pay my state taxes there and have previously filled out paperwork stating that I am exempt from paying VA state tax.

A:  In order to be exempt from Virginia income tax withholding a new VA4 form must be completed each year.  The form you completed in last year has expired and that is why the tax is now being withheld.  To stop the withholding for the remainder of this year you will need to complete the exemption status for the Virginia State Income Tax:

•             Log in to Hokie Spa: http://hokiespa.vt.edu/

•             Select Hokie Team, then Tax Forms

•             Select VA-4 Tax Exemptions/Allowances

•             Click Update at the bottom center of the screen

•             Effective Date of Change should reflect 02/10/2023

•             At the bottom portion of the screen follow the instructions under “If the Deduction Status is EXEMPT, …..”

o             If you are eligible for the exemption under the Service member Civil Relief Act (the 2nd check box), please send a copy of your (spousal) military identification card to vtw2@vt.edu

•             Change Deduction Status, change from Active to Exempt and click Certify Changes

•             Click OK to certify changes

•             A “Tax Update Confirmation” message should appear indicating the update was successfully processed 

Q: Is it possible to have other state taxes withheld from my future paychecks to avoid the financial burden when filing my state taxes?

A: Currently VT is only set up to withhold any state taxes in DC, MD, NC and WV other than Virginia.  If you are working remotely in DC, MD, NC and WV, you can opt out of Virginia State Tax being withheld if you do not have a liability in VA. Some out of state employees withhold VA income tax during the year, file the nonresident return, get the refund and use the refund to pay their state tax to their state of residence.  Others have no VA state tax withheld and make estimated payments to their state of residence during the year so their state tax is paid when they file their return. Please refer to the link for details: https://www.controller.vt.edu/resources/payroll/OtherStateTaxes.html

Q: Aren’t foreign nationals automatically exempt from FICA and Medicare taxes?

A: No. Your visa type determines what taxes you must pay:

Q: I am a visa holder, are there any restrictions to my employment?

A: Restrictions to employment are based on the type of visa you have been issued:

·         F-1 (students) visa holders may work on campus for no more than 20 hours per week, during the school session and up to and including 40 hours per week during school breaks, including summer.  

·         J-1 visa holders may only work for the sponsoring employer (i.e. Virginia Tech). Persons on a J-1 Student visa would have the same restrictions as those on a F-1 visa which requires full-time enrollment. Persons on a J-1 Visitor visa may only work for the sponsoring employer within the guidelines of the program approved by the U.S. Information Agency (USIA) for the period designated by the DS-2019.

·         TN visa holders restricts the position that you are employed into must be in a profession listed on Schedule 2 of NAFTA, (http://travel.state.gov/tn_visas.html) and you must also meet the minimum education requirements and alternative credentials necessary to be considered a professional.

·         An H1-B visa or an O-1 visa is employer specific, job specific.  This means that persons on an H1-B or O-1 visa may only work for the sponsoring employer within the guidelines of the program/position approved by the U.S. Citizenship and Immigration Services (USCIS) for the period designated on Form I-797B.

Q: I have an Honorarium or I am a Guest Speakers/Independent Contractors/etc.; are there any restrictions to my employment?

A: Restrictions for paying a non-resident alien as anything other than an employee will be determined by the visa type that you hold.

Q: I am not a US citizen, what documents do I need to work for Virginia Tech?

A: The following document/forms must be properly completed/copied and submitted by the employing department to the Payroll Office (0339).  Please forward the forms as soon as possible and it is preferred that all the forms for one person are together: 

1. I-9 Form (Employment Eligibility Verification Form)
2. Foreign National Data Form
3. Federal Form W-4
4. State Form VA-4
5. A legible their Social Security Card – this can be mailed separately, but should be sent within 30 days of hire.
6. Visa page of their passport
7. I-94 Card (Departure Record) – this is a white card that is usually stapled in the passport across from the Visa page.
8. F-1 Visa holders a legible copy of the I-20, preferably the copy that has been date stamped by the USCIS.
9. J-1 Visa holders a legible copy of the DS-2019, preferably the copy that has been date stamped by the USCIS.
10. For other visa holders, a copy of their EAD (Employment Authorization Document) card or other employment authorization document such as Form I-797A.

Q: What documents are needed to provide an Honoraria payment to a foreign national at Virginia Tech?

A: The following firms are required:

• Independent Contractor Evaluation Form (20 Questions) completed by the department
• Foreign National Date Form completed by the foreign national
• W-8 Honoraria Form completed by the foreign national
• Form 8233 to claim tax treaty if applicable, must have either a SSN or ITIN to claim a tax treaty benefit.
• W-9 Certification of Taxpayer Identification Number for Individuals (only if person is a US citizen or a US Resident Alien).

Legible (readable) copies of the following must accompany the Voucher/DOPP form:

·         Picture page of their passport

·         Copy of their visa page (Canadians or individuals from a Visa waiver country will not have a visa),

·         Copy of their I-94 card.

·         Copy of SSN or ITIN –the foreign national will need to apply for either a SSN or ITIN if they do not already have one.  We recommend that these numbers be applied for prior to their visit, as the foreign national must have either a SSN or ITIN for us to process the payment.  

Q: Are there any restrictions to paying a foreign vendor?

A: At Virginia Tech our effort are to maintain tax compliance with the IRS while trying to be a responsible partner to our foreign visitors. 

·         All work performed outside of the US – Payments to foreign corporations/vendors for work that is performed outside of the US is neither reportable nor taxable.

·         Work partially performed outside the US and partially inside the US – Payments to foreign corporations/vendors for work that is performed inside the US is taxable in the US at a rate of 30% unless there is a tax treaty either exempting the tax or reducing the taxable rate.   The portion of the work performed outside of the US is neither reportable nor taxable.  It is in the best interest of the vendor and the department to clearly define the portion of the payment that is for services performed in the US and the portion of the services that were completed outside the US.

·         All work performed inside the US – Payments to foreign corporations/vendors for work that is performed inside the US is taxable in the US at a rate of 30% unless there is a tax treaty either exempting the tax or reducing the taxable rate.

·         The transaction is for tangible goods – Payments for tangible goods (i.e. CD’s, books, supplies, lab samples, etc.) are considered foreign source and the payment is neither reportable nor taxable.

·         The transaction is for intangible goods – Payments for intangible goods (i.e. software licenses, access of databases utilizing the internet only, copyrights, publishing, recording, etc.) are considered royalties by the IRS because we are purchasing the right to use them and not actually receiving a good.  Payments of royalties from sources in the US are taxable at a rate of 30% unless there is a tax treaty either exempting the tax or reducing the taxable rate.

Q: I am not a US citizen, why do I have to file a United States (US) tax return?

A: Under US tax law all monies received and earned in the US by individuals living in the US are subject to US federal withholding taxes.  The taxes withheld are reported to and deposited with the Internal Revenue Service (IRS) by your employer.  A tax return is required to be completed by the individual to report all income they have received from all sources (wages, savings, investment, lottery winnings, etc.), and showing the tax liability for those earnings.

Q: I am not a US citizen, when do tax forms need to be filed?

A: All Federal tax return forms (1040NR; 1040NR-EZ; 8843; 1040; 1040-EZ) are required to be filed by April 15th.  If an application for extension (Form 4868) is being filed it also has to be filed by April 15th. Virginia State tax return forms (760; 760PY) are required to be filed by May 1st.  If an application for extension (760E) is being filed it also has to be filed by May 1st.

Q: What is a tax treaty and how does it benefit me?

A: A tax treaty is an agreement between the US and a foreign government to minimize double taxation of income.  To the foreign national earning income this means that certain payments made to them may be exempt from US tax based on the terms of the tax treaty.

Q: I think I am eligible for a tax treaty, is there a form I need to file for a tax treaty exemption?

A: Yes, Form 8233 must be completed to claim tax treaty benefits.  Form 8233 allows you to claim "exempt" from federal withholding on earnings as allowed by certain tax treaties. You have to submit an 8233 form when you are hired/rehired, whenever you change job types or visa types, and each December for the upcoming calendar year if the tax treaty is to be applied.  If form 8233 is not filed, the tax treaty will not be applied, and Virginia Tech will not issue a tax refund if taxes are withheld.  You would still be able to claim the tax treaty when you file your tax return (Form 1040-NR) with the IRS to obtain a refund of taxes withheld during the year.

Q: How is a tax treaty applied to Scholarships or Fellowships?

Like wages, some tax treaties also exempt monies paid via scholarships or fellowships. For further details, go to the IRS web site (www.irs.gov), and see IRS Publications 515, 519, 520, and 901.

Q: With which countries does the US currently have a tax treaty?

See IRS Publication 901. For further questions, go to the IRS web site (www.irs.gov), or call 1-800-829-1040.

Q: what is my tax status for the purpose of filing US tax returns?

A: Please see the residency flow chart for a guide to tax residency status

If you are employed by a U.S. federal, state, local, or tribal government or not-for-profit organization, you might be eligible for the Public Service Loan Forgiveness Program.   

If you have a PSLF form to be completed, please submit it to the HR Service Center. https://www.hr.vt.edu/about/service-center.html