Exemption from Income Tax Withholding

The W-4 for an employee who has indicated that he/she is exempt from withholding expires on February 15th of each calendar year. The UNL Payroll Office will send a letter of notification in late January of each calendar year to employees who have completed their W-4's indicating that they are exempt from withholding. If the employee qualifies and wishes to continue being exempt from federal income tax withholding, the employee must complete a new W-4 and submit it the Payroll Office by the deadline indicated in the letter. To determine if you are eligible to claim exempt on your W-4, see the Exemption from Withholding section of IRS Publication 515.