This policy sets forth the University’s responsibility to comply with federal, state, and local payroll tax withholding laws.

This policy applies to all faculty, staff, and students.

Brown University will comply with the Internal Revenue Service (IRS), Social Security Administration (SSA), and state and local government rules and regulations pertaining to payroll withholding and remittance.

U.S. citizens, Permanent Residents, and Resident Alien are required to complete a W-4 Form directly in Workday for federal, state, and local (if applicable) tax authorities. Individuals who do not complete their W-4 form will have the maximum rate of federal and state income taxes withheld. This form is also known as an Employees Withholding Allowance Certificate. Please see Change Withholding Elections.

Foreign National Nonresident Aliens and Resident Aliens must register in the University’s tax analysis system, Sprintax-Calculus, in order to determine proper tax withholding elections. Permanent Residents do not register in Sprintax. Nonresident Aliens will have taxes withheld in accordance with specific IRS rules and regulations. Please see the Foreign National Tax Office website for details.

The Brown University Payroll Office cannot provide tax advice or assist in the completion of W-4 forms. Please contact the IRS, SSA, respective state or local agencies, and/or your personal tax advisor for professional tax advice.

Permanent Residents: Individuals having a Permanent Resident Card (also referred to as a Green Card) which enables them to live and work permanently in the United States.

Foreign National Resident Aliens: Individuals who have met the Green Card or substantial presence test for the calendar year.

Foreign National Nonresident Aliens: Foreign Nationals who are not Permanent Residents or Resident Aliens for tax purposes.

W-4 Form: Official withholding certificate completed by employees/students and used by employers to withhold federal income tax from their pay. States and localities can require individuals complete a similar or different form authorizing employers to withhold state income taxes and local taxes (if applicable) from their pay.

All individuals to whom this policy applies are responsible for becoming familiar with and following this policy. University supervisors and employees with student oversight duties are responsible for promoting the understanding of this policy and for taking appropriate steps to help ensure and enforce compliance with it.

Employees/Students: Responsible for reviewing their pay-slips each pay period in Workday. Also responsible for ensuring their home and work addresses in Workday are current at all times.

U.S. Citizens, Permanent Residents, and Resident Alien employees/students: Required to complete federal and state tax elections in Workday.

Nonresident Alien and Resident Alien employees/students: Required to enter their residency and visa information into the University’s tax analysis system, Sprintax-Calculus, and sign related tax forms in a timely manner.

Failure to comply with this and related policies is subject to disciplinary action, up to and including suspension without pay, or termination of employment or association with the University, in accordance with applicable (e.g., staff, faculty, student) disciplinary procedures.

Brown University is a community in which individuals are encouraged to share concerns with University leadership. Additionally, Brown’s Anonymous Reporting Hotline allows anonymous and confidential reporting on matters of concern online or by phone, 877-318-9184.

The following information complements and supplements this document. The information is intended to help explain this policy and is not an all-inclusive list of policies, procedures, laws and requirements.