Claiming Exempt from income tax withholding on your form W-4
The Payroll Office cannot advise you on what to claim for your income tax withholding. Please review the following instructions if you elect to claim exempt on your IRS and Minnesota form W-4.
Exempt from income tax withholding instructions
Unemployment Insurance Benefits and Student Work (academic and summer)
The State of Minnesota considers work performed as a student employee as “Non-covered employment” and is not eligible to be included in any claim for unemployment benefits. For more information, see https://www.revisor.mn.gov/statutes/2019/cite/268.035.
In order to be eligible for the FICA Exemption, a student must be enrolled and regularly attending classes in at least half time of credits for that semester. The employee-employer relationship must be primarily educational. If a student is registered for the following semester, the student will be eligible for the FICA exemption if the break is less than five weeks. If a student works during a school break of more than five weeks, the student will not be eligible for a FICA exemption if the student is not attending classes during the break. This information can be found on the IRS Revenue Procedure 2005-11, page 14
Glacier – Nonresident Alien Tax Compliance System
Setting up your Glacier account – St. Olaf College uses Glacier software to capture your residency status for tax purposes, determine treaty exemption status, create the 1042-S tax documents and assist with actually filing nonresident alien taxes.
Treaty Renewal Process – treaty exemptions need to be renewed every calendar year. You will receive email reminders in December from Payroll as well as the Glacier software when you will need to complete this process.
What is going to be taxed?
Tax Withholding – (See Information Regarding the Withholding of Tax on Non-Resident Alien section)