What is the W-2 Form?
Federal Tax Withholding Form W-4 and state-by-state tax withholding forms are available on the Payroll Forms webpage.
Payroll Tax Resources
Federal Taxes – Citizens and Permanent Residents of U.S.
New Employees
- All new employees must complete Form W-4 during their first few day of work as part of the on-boarding process.
- New employees who do not submit a completed Form W-4 before the processing of their first pay check will be taxed at the rate of single with zero exemptions (withholding allowances). This tax rate will not be changed until the completed Form W-4 is received.
- Taxes withheld at the higher single/zero rate, due to Form W-4 not being submitted in a timely manner, will not be refunded to the employee by the Payroll Office.
Making Changes to Federal Withholding
- Changes to federal withholding may be made at any time, through Patriot Web. Changes will be effective with the next paycheck that is processed. (Paychecks are processed one to two weeks in advance of the pay date.)
Working in Multiple Departments
- Employees who work in more than one department need to only submit one set of tax forms. The HR/Payroll database retains the tax information for each employee regardless of the number of departments an employee is affiliated with.
Forms W-4 are subject to review by the IRS. George Mason may be directed (in a written notice or in future published guidance) to send certain Forms W-4 to the IRS.
State Taxes – Citizens and Permanent Residents of U.S.
George Mason University withholds taxes for the states of Virginia, Maryland, the District of Columbia and certain other states.
Changes to state withholding are not yet available through Patriot Web. Please print and complete a new state tax form and forward to Payroll for processing by:
- Faxing to 703-993-2601
- Mailing to MS 3C3
- Do not email any forms that include your Social Security number.
Out-of-State Taxes
- Salary and wages paid for services performed in Virginia are subject to Virginia withholding unless specific criteria are met.
- Virginia currently has reciprocal agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia. In order for the agreements with Maryland, West Virginia, and Pennsylvania to be valid, the income earned in Virginia must be subject to taxation by the individual’s state of residence.
Remote Employees
Please contact the Payroll Office to discuss other state withholding options.
Out-of-State Students
Out-of-state students working in Virginia pay Virginia tax unless they are from a state having a reciprocity agreement with Virginia.
Service Member Civil Relief Act/Military Spouses Residency Relief Act
- Employees eligible for exemption under the Service Member Civil Relief Act/Military Spouses Residency Relief Act should contact the Payroll Office.
- Please bring a copy of your personal military ID.
Exemption from Federal Tax Withholding
Not everyone can claim exemption from federal income tax withholding. Employees must meet specific qualifications to be exempt. Employees can claim exemption if both of the following situations apply:
- In the previous year, the employee had the right to a refund of ALL federal income tax withheld from their wages because they had no tax liability.
- In the current year, the employee expects a refund of ALL federal income tax withheld because they plan to have no tax liability.
There are also some other factors that help decide if an employee can be exempt from federal income taxes. For help determining if you are exempt from taxes, refer to IRS Publication 505.
Those employees who claim exempt must submit a new Form W-4 by February 15 each year if they wish to claim exempt for the current tax year. If the employee does not submit a new form by that date, Payroll will withhold at the single filing status with no allowances.
NOTE: Please remember you can update your Form W-4 online in Patriot Web Self Service.
Human Resources and Payroll cannot provide tax advice to Mason employees or students. Assistance may be obtained from an accountant, tax professional, or from the IRS.
AARP
AARP Foundation Tax-Aide offers free tax preparation help to anyone aged 50 and older and can’t afford a tax preparation service. There is no fee and an AARP membership is not required.
IRS Volunteer Income Tax Assistance (VITA)
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $55,000 or less, persons with disabilities, and/or limited English-speaking taxpayers who need assistance in preparing their own tax returns.
IRS Tax Counseling for the Elderly (TCE)
Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors.
IRS Free File
IRS Free File prepares and files your federal individual income tax return for free using tax-preparation-and-filing software.
Free Income Tax Assistance
United Way, Fairfax County, and Virginia Department of Social Services offer free income tax assistance for qualifying individuals.
Taxation of Nonresidents Visiting the U.S on a Visa
All employees visiting the United States on any type of visa must report to International Tax Office in Alan and Sally Merten Hall, Room 4400 to complete appropriate tax forms.
The members of the International Tax Office will assist nonresident employees with interpretation of U.S. tax laws as they apply to each country and will also assist with completing the tax forms. The International Tax Office can be contacted at inttax@gmu.edu.
Tax Assistance
Payroll cannot provide tax advice to Mason employees or students. Assistance may be obtained from an accountant, tax professional, or from the IRS.
AARP
AARP Foundation Tax-Aide offers free tax preparation help to anyone aged 50 and older and can’t afford a tax preparation service. There is no fee and an AARP membership is not required.
IRS Volunteer Income Tax Assistance (VITA)
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $55,000 or less, persons with disabilities, and/or limited English-speaking taxpayers who need assistance in preparing their own tax returns.
IRS Tax Counseling for the Elderly (TCE)
Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors.
IRS Free File
IRS Free File prepares and files your federal individual income tax return for free using tax-preparation-and-filing software.
Free Income Tax Assistance
United Way, Fairfax County, and Virginia Department of Social Services offers free income tax assistance for qualifying individuals.
Student FICA Exemption Guidelines and Rules
Students generally do not have to pay Federal Insurance Contributions Act (FICA) taxes. The university follows IRS rules in determining a student’s exemption from FICA withholding. FICA refers to taxes for Social Security (OASDI) and Medicare. When eligible, OASDI is withheld at 6.2% and Medicare at 1.45% – Total Tax 7.65%.
Student Status
An employee must be enrolled and attending classes in pursuit of a course of study at least half-time to be classified as a student. In addition, the employee’s services must be “incident to and for the purpose of pursuing a course of study,” which means the relationship between the employer and the employee must be primarily educational.
Number of Credit Hours
Student employees exempt from FICA tax withholding must meet the minimum criteria as defined by the IRS for a half-time student. See these two (1 and 2) IRS regulations.
Employees Not Eligible for Student FICA Exemption
- Full-time employees – (Those who work a normal work schedule of 40 hours per week)
- Postdoctoral students and fellows