Other State Taxes
Tax withholding outside of Virginia
Federal and State Withholdings - Citizens and US Tax Residents
Employees should complete Form W-4 (Employee’s Withholding Allowance Certificate) online using Hokie Spa. The Virginia state income tax withholding form VA-4 can also be completed online using Hokie Spa. Employees working from other states may complete a withholding form for one of the states listed below. Once completed you can send it via our secure Payroll drop box. If your state or locality is not currently listed please contact the payroll office for further instructions.
If no form or systems update is received, Payroll, following IRS guidelines, must withhold taxes at the default rate of single with zero exemptions (the highest withholding rate for federal taxes) and the highest single rate for the applicable state tax. Employees should select the State tax form for the state where they will be physically working the majority of their time (i.e. greater than 50% of the work hours).
Changes to Federal and Virginia Tax Withholding for US Citizens and Us Tax Residents can be done via HokieSpa
Exempt status expires each year. Therefore, employees must complete new tax forms each calendar year to claim exempt status at the federal and state levels. These renewal forms should be submitted through the Payroll Drop Box.
If an employee fails to renew their withholding exemption, Virginia Tech will begin withholding income taxes during the next pay period at the default maximum withholding amount, which is single with zero exemptions. No refunds will be given by the Payroll Department due to an employee’s failure to update tax documents in a timely manner.
Questions about state tax reciprocity?
https://www.tax.virginia.gov/reciprocity
Tax Forms for States where Virginia Tech is Registered
North Carolina Tax Withholding
South Carolina Tax Withholding
States Without Income Tax Withholding Requirements where Virginia Tech is Registered - 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: https://dhs.maryland.gov/weathering-tough-times/earned-income-tax-credit/
Federal and State Withholdings – Non-US 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.
Foreign nationals should review the tax rules and forms of other states (forthcoming) as they specifically apply to their Nonresident Alien (NRA) tax status. The International Tax Team can assist employees with determining their U.S. tax residency status and eligibility for applicable tax treaty benefits.
If you perform your work in Virginia, your wages are generally subject to Virginia income tax withholding, even if you live in another state.
Your state of residence does not automatically determine which state should withhold income tax from your paycheck.
Not necessarily. In general, wages are taxed by the state where the work is performed.
Virginia has reciprocity agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia that may allow qualifying residents of those states to have their home-state tax withheld instead of Virginia tax.
If you live in a state that does not have a reciprocity agreement with Virginia, Virginia withholding generally applies to wages earned for work performed in Virginia.
Please ask your tax professional to review Virginia's withholding requirements and any applicable reciprocity agreement for your specific situation.
Virginia Tech Payroll must withhold state income tax based on the employee's work/residency situation and the withholding certificates and tax laws that apply. Payroll cannot change an employee's state withholding solely because the employee requests it without supporting tax documentation or a valid legal basis.
No. Withholding and your final state tax liability are not necessarily the same thing. Your individual tax situation is determined when you file your state tax returns.
For questions about your individual tax liability, please consult a qualified tax professional.