All of the income you make at the university, both work study and student help, is taxable income. The amount of tax withheld from each of your paychecks is determined by how you complete your W-4 form.

In most cases, the university will be withholding tax for the state of Minnesota . However, if you are from Wisconsin , North Dakota or Michigan , we may be able to withhold tax for your state of permanent residency rather than Minnesota tax.

• MW-R Form (Reciprocity Exemption/Affidavit of Residency) – This is the form that you may complete if you are a permanent resident of Wisconsin , North Dakota , or Michigan . Blank MW-R forms are available in Somsen 205-N.

Unlike off-campus employers, the university is not required to withhold social security and Medicare taxes (FICA) as long as you are enrolled for at least six credits (undergraduate students) or three credits (graduate students). If you work during the summer and do not attend classes, we will be required to withhold FICA from your pay.

In January, all student employees receive a W-2 form from the State of Minnesota , summarizing their earnings for the prior year. Your W-2 will be sent to the most recently registered permanent address found for you in the statewide computer system. The forms are sent from a central office in St. Paul . By law, W-2’s must be mailed before January 31. If you have not received your W-2 by the second week of February, please notify the student payroll manager and a duplicate may be ordered.

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