This policy states Brown University’s compliance with Federal and State tax laws.
In processing its payroll and deducting taxes, Brown University is directed and guided by the Internal Revenue Service (IRS), Social Security Administration (SSA), and state and local government rules and regulations.
Employees who are US residents are required to complete their Form W4, Employees Withholding Allowance Certificate, so that Brown can withhold the correct federal and state income tax. Employees who do not complete Form W4 will have federal and state income taxes withheld at the maximum rate. Federal and State W4 tax elections should be completed online in Workday.
Foreign Nationals: Employees and students who are foreign nationals must contact the Office of International Student Scholar Services (OISSS) to obtain instructions on how to enter their residency and visa information into the University’s foreign national tax system so that the University can accurately assess and calculate potential tax obligations
Brown University does not provide tax advice to employees. Please contact the IRS, SSA, State of Rhode Island, or your personal tax advisor for professional tax advice.
Employee: The employee is responsible for completing the Federal W4 in Workday and for submitting the State W4 form (currently a paper form) to the Payroll Office.
Foreign Nationals: Foreign Nationals are required to provide the University with residency and visa information so that the University can assess and calculate potential tax obligations.