Taxation of Citizens & Resident Aliens

The university is required to withhold, report and remit federal and state income and payroll tax on salary and wage payments made to all employees.

Withholding of federal and state income tax is determined by the information supplied by the employee to the university on Form UC W-4/ DE 4, Employee’s Federal-State Withholding Allowance Certificate.

In order to claim exemption from federal and state income tax withholding, employees must submit Form UC W-4/DE 4 certifying that they did not have any tax liability for the prior year and do not anticipate any tax liability for the current year. The exempt status must be renewed each calendar year by February 15th.

University employees working out-of-state may be subject to the state income tax for the state in which they work. Employees subject to state withholding tax other than California must complete UPAY 830, Out-of-State Income Tax Withholding Form.

Military Spouses Residency Relief Act: The university is required to report, and often to withhold state income tax in this circumstance. 

ALL employee tax forms are completed through UC Path Online > Taxes and Income.