General Information

Please be advised that, as directed by the IRS, the Payroll department is not permitted to provide tax advice or offer guidance regarding the best tax withholding strategies for employees. This includes making suggestions or recommendations on how to complete your W-4 form to achieve a specific tax outcome. You must make all selections on the W-4 independently.

If you wish to increase the amount of federal income tax withheld from your paychecks, you have the option to request an additional, specific dollar amount be withheld.

1. Access the W-4 Form: Go to udel.edu/webforms and log in using your standard credentials.
2. Navigate to the tab titled "Blanks."
3. Open the PAY W4 form.
4. Go to Step 4(c), titled "Extra Withholding."
5. Enter the exact dollar amount of additional federal tax you want the payroll system to withhold from each paycheck.

This amount will be added to the standard federal tax withholding calculated by the payroll system for each pay period.

While we cannot offer tax guidance, the following IRS resource may assist you in calculating the appropriate withholding:

• IRS Publication 15-T: You can review the Worksheet and Tax Table on pages 9 and 11 of the 2024 Publication 15-T, available at irs.gov. This document can help you calculate your federal tax liability based on the selections you make on your W-4.

If you would like to see your current tax withholding selections, you can go to udel.edu/webviews. Once you login, you will see the link to view and print your pay stubs. At the top, right-hand corner of each stub, you will see two boxes titled Federal tax data and State tax data. In these two boxes, you will be able to see your selections based on your most recent W-4 form.

Claiming Exemption

When an employee answers 'Yes' to the question, "Are you claiming Exemption from Withholding for 20XX?" on the W-4 form, they are formally stating that they do not expect to have any federal tax liability for the entire year. By selecting 'Yes,' the employee instructs the University not to withhold any federal income taxes from their paychecks.

• Tax Liability: If an employee files a federal tax return the following year and discovers they do owe taxes, they will be personally responsible for paying the entire amount directly to the IRS, as no payments were made via withholding during the year.
• Typical Users: Most employees do not claim exemption because they cannot be certain of their tax liability. This option is typically chosen by certain individuals, such as students or part-time employees with relatively low annual earnings.
• Default Action: The majority of employees answer 'No' to allow the standard withholding of federal taxes throughout the year.

Please remember that the Payroll department can only explain the purpose of this question. We are not permitted to provide tax advice or recommend one option over the other. Every employee must review their individual financial circumstances and independently choose the appropriate answer on their W-4 form.

Please note that claiming an exemption from federal tax withholding by answering 'Yes' on the W-4 form is not permanent.

The exemption is valid only for the calendar year in which the form is submitted.

Renewal Requirements:

• Annual Submission: The employee must submit a new W-4 form at the beginning of each year to re-claim exemption for the current tax year.
• Deadline: If a new W-4 form is not submitted by February 15 of the current year, the University's payroll system is mandated to begin withholding federal income taxes at the Single filing rate until an updated W-4 is received.

Employees who wish to continue their exemption must submit the renewed W-4 promptly each January.