Virginia Tech® home

Other State Taxes for Non-U.S. Tax Residents

Tax withholding outside of Virginia

Federal and State Withholdings - Non-U.S. Tax Residents

Foreign National Employees are considered non-residents for tax purposes unless they meet either the green card test or the substantial presence test for the calendar year January 1-December 31. Employees can have both statuses in the same year depending on when they arrive in or exit from the U.S.

If you have been notified by the International Tax team that you are considered a nonresident for U.S. tax purposes, different tax withholding and reporting requirements may apply to you. Please review the forms and instructions provided in this section and follow the guidance from the International Tax team when completing your tax documents.

The forms listed are for employees who are nonresidents for U.S. tax purposes, also referred to as nonresident aliens. These forms should not be used by U.S. citizens, permanent residents, or individuals who are resident aliens for U.S. tax purposes.
Foreign national employees should contact International Tax Team before submitting tax withholding forms to confirm their U.S. tax residency status, applicable withholding forms, and any available tax treaty benefits. These forms should be submitted through the FNIS Dropbox.

States Without Income Tax Withholding Requirements where Virginia Tech is Registered

After your Flexible Work Arrangement is approved, email FNIS and VTW2 if you are living and working in one of the states listed below. You may opt out of Virginia state tax withholding by submitting an exempt VA-4 form through the Employee Dashboard.

Florida

Tennessee 

Texas

New Hampshire 

Other State Employee Notices

Maryland Earned Income Tax Credit

Maryland EITC Notice

Tax Forms for States where Virginia Tech is Registered

See Hokie Spa Tax Forms if you are a resident for U.S. tax purposes and need to submit a W-4 or VA-4. Residents will need to submit other states' tax forms through the Payroll Dropbox.

If you are not a resident for U.S. tax purposes, tax forms including the non-resident W-4, non-resident VA-4, or any of the forms listed below will need to be submitted through the FNIS Dropbox.

Download a copy of Maryland's Tax Withholding form. See example below.

Sample of a completed Maryland Form MW507, Employee’s Maryland Withholding Exemption Certificate, showing an employee filing as single and claiming one withholding allowance. Data shown is fictitious and for demonstration purposes only.
Maryland MW507

Download a copy of West Virginia's Tax Withholding form. See example below,

Sample of a completed Maryland Form MW507, Employee’s Maryland Withholding Exemption Certificate, showing an employee filing as single and claiming one withholding allowance. Data shown is fictitious and for demonstration purposes only.
WV IT-104

Download a copy of DC's Tax Withholding form. See example below.

Sample of a completed DC Form D‑4, DC Withholding Allowance Certificate, showing an employee filing as single and claiming one withholding allowance. Data shown is fictitious and for demonstration purposes only.
DC D-4

Download a copy of South Carolina's Tax Withholding form. See example below.

Sample of a completed South Carolina Form SC W‑4 (2026), Employee’s Withholding Allowance Certificate, showing an employee filing as single and claiming one withholding allowance. Data shown is fictitious and for demonstration purposes only.
SC W-4

Download a copy of Georgia's Tax Withholding form. See example below.

Sample of a completed Georgia Form G‑4, Employee’s Withholding Allowance Certificate, showing an employee filing as single and claiming one withholding allowance. Data shown is fictitious and for demonstration purposes only.
GA G-4