Social Security and Income Tax

How to Complete Tax Forms W-4 and IT-2104

International Students who will be Employed at UB

How to Complete Federal and New York State Tax Withholding Forms

Employees in the U.S. are required to pay taxes on all or a portion of their income to the federal (U.S.) government and to the state government where they work. Employers therefore must withhold the correct tax amount from each employee’s wages and send that money to the federal and state tax departments.

In order for the employer to know how much money to withhold and send to the tax departments, each employee must complete certain tax forms at the time of hire. These forms are: W-4 (U.S. government) and IT-2104 (New York State).

Form W-4

Form IT-2104

Simple Instructions for Completing Forms

If you are considered a Nonresident Alien (NRA) for tax purposes, complete these forms as follows:

  • Check the Single box in item 3 (even if you are married) on Forms W-4 and IT-2104
  • Enter the number 1 on line 5 of Form W-4
  • Enter the number 1 on line 1 of Form IT-2104

For further information, visit UB’s International Employment Tax Unit website.