Earnings, including FWS earnings, are subject to all federal, state and local income taxes. All students must file a Form W-4 and IT-2104 for tax purposes when they begin to work at RIT. If you are a nonresident alien (NRA) student, you may be subject to special withholding requirements; please do not submit these forms and contact Keithaleen Jones in the Payroll Department - firstname.lastname@example.org.
* In the event that you do not submit either form, tax withholding will occur at the single with zero exemptions level (does not include NRA).
Students are not eligible to claim "exempt" on the Form W-4 unless all of the following apply:
- The student's income exceeds $1000 and his income includes more than $350 of unearned income (for example, interest and dividends)
- The student can be claimed by another person as a dependent on their tax return
- Last year the student had a right to a refund of all federal income tax withheld due to no tax liability
- This year the student expects a refund of all federal income tax withheld because the student expects to have no tax liability.
Students are not eligible to claim "exempt" on the IT-2104 unless the following conditions are met:
- Student must be under age 18, or over age 65, or a full-time student under age 25
- Student did not have a New York income tax liability for the previous year.
- Student does not expect to have a New York income tax liability for the current year.
- Student meets the conditions set forth under the Service Members Civil Relief Act, as amended by the Military Spouses Residency Relief Act.