The University of Nebraska is required to withhold federal and state taxes from certain employee wages, using pre-defined IRS and Nebraska State Income Tax withholding tables.

Each employee must complete a W-4 form when beginning work at UNL. If an employee does not complete the W-4 form, federal and state taxes will be withheld using the single status and zero withholding allowances. UNL will not refund any taxes that were withheld due to an employee's neglect to complete the W-4 form. To make changes to your W-4 allowances contact your department Payroll Clerk or the UNL City Campus Payroll Office.

To determine the correct number of allowances you should claim on your W-4, complete the Personal Allowances Worksheet provided by the IRS.

IRS Personal Withholding Calculator

A W-4 remains in effect until an employee submits a new one except in the case where an employee claimed to be exempt. An exempt employee must complete a new W-4 each calendar year. See further details regarding exempt status below.

If an employee is to receive an award payment or additional pay i.e. overload pay, summer research, summer teaching it is the responsibility of the department to notify the employee that he/she may want to change his/her W-4 withholding status in order to prevent over taxation due to the additional income. An employee may request the Payroll Office to provide him/her with a tax projection analysis worksheet based on the various exemptions.