The Catholic University of America

TAX INFORMATION AND LINKS

Tax Treaty Benefit

Individuals governed by tax treaty benefit should be aware that Form 8233 must be completed annually, no later than February 15th of each year.  If a current Form 8233 is not timely received, your exempt benefits will be suspended.  Additionally, reinstatement of this benefit will not be retroactive once the updated Form 8233 is received in the Payroll Office.

Federal and State Withholding

Social Security (OASDI) Wage Base limit for tax year 2017 is $127,200.  The current effective rate of 6.2% of taxable wages. Medicare taxable wages have no statutory limit and are subject to an effective rate of 1.45% up to $200,000 for single and $250,000 for married tax payers. For wages in excess of $200,000 - the effective rate is 2.35% no matter the marital status.

Federal withholding elections should be made through the Employee Self Service portal in Cardinal Station.  Remember to consult the self-service calendar to determine when your changes will become effective.  The Payroll Office will only accept and process paper Form W-4 from new employees.  Employees who have filed "exempt" from taxes should be aware this exemption expires on December 31, 2016.  You must change or renew your election by February 15, 2017, to continue the exemption.  Federal withholdings will be reset to Single-0 on February 16, 2017.  Refer to Publication 505, Tax and Withholding and Estimated Tax.

State withholding certificates will continue to be processed in the Payroll Office for all employees. Any elections made will remain in effect until such time as a new withholding certificate is submitted.  The university withholds and remits state tax for the District of Columbia, Maryland and Virginia only.  Please email or call (202) 319-5512 should you have questions regarding other jurisdictions.

Have you moved recently?

Please complete and submit and Employee Data Form (EDF) to the Office of Human Resource to update your address.  You must also complete and submit a new state withholding certificate if you moved from one tax jurisdiction to another.

International Students and Scholars

Local customer assistance (walk-in) sites no longer train their employees on foreign issues due to resource constraints. In fact, most offices have been instructed not to carry the forms and publications that an international student or scholar might need.  We encourage you to visit the Office of International Student and Scholar Services, email or call them at ext. 5618 for guidance regarding required paperwork. 

Questions regarding the tax law for international students and scholars can be addressed to the Philadelphia Campus of the Internal Revenue Service (IRS). You can reach them by calling (215) 516-2000 between 6:00 a.m. and 2:00 p.m., EST or email questions to www.irs.gov/taxlaw by selecting "Aliens and US Citizens Living Abroad".

Tax Related Links

Federal Taxes www.irs.gov  
Free e-File Individual Tax Returns www.irs.gov  
DC Taxes www.dc.gov   
Maryland Taxes www.comp.state.md.us  
Virginia Taxes www.tax.virginia.gov  
Social Security Administration www.ssa.gov  
Projected Tax Liability and Check Calculator www.payroll-taxes.com and http://paycheckcity.com