Below are information and forms you may need as a student employee working at the campuses of USNH.
State Income Tax Withholding Forms and Information
USNH is now withholding state income taxes for residents of the following states: Connecticut, Maine, Massachusetts, New York, North Carolina, Rhode Island and Vermont. State income tax withholding should be based on the state in which you are considered a resident for income tax purposes. Please see below for State forms and instructions for utilizing WISE to set up and update State income tax deductions. * As of January 1, 2020, Rhode Island no longer allows employees to use the Federal Form W-4 for Rhode Island withholding purposes. As such, all employees who are residents of Rhode Island for state income tax purposes are required to complete a Rhode Island withholding certificate (RI W-4).
State income tax withholding should be based on the state in which you are considered a resident for income tax purposes. If you are unsure about which state this is, you should talk to your parents and/or consult a personal tax advisor.
Whenever you establish or end your residence in any of these states, or if your address in WISE is incorrect, it is your responsibility to notify your campus Human Resources/Payroll office and provide the appropriate completed state income tax withholding authorization form. Please log into WISE (https://wise.unh.edu) and confirm/update your address information. Please note, if your Postal Mailing address is just a PO Box, a residence address must be provided.
Updating your address information in WISE will not automatically start nor end withholding of state income taxes. If you have not already done so, please complete the appropriate withholding form for your state of residency and return it to your campus Payroll office for processing. If we do not receive a valid withholding authorization form, we will set up a state income tax withholding deduction based on the residency information we have on file, at the rate required by each state (see below).
Instructions to Set Up and Update State Income Tax Deductions in WISE
| State Form/Information | If you do not return the form, |
|---|---|
| Connecticut Employee's Withholding Certificate - Form CT?W4 | Connecticut state income taxes will be withheld at a flat rate of 6.99% with no allowance for exemptions |
| Maine Employee’s Withholding Allowance Certificate - Form W?4ME | Maine state income tax withholding will be calculated based on a filing status of single, with zero exemptions |
| Massachusetts Employee’s Withholding Exemption Certificate - Form M?4 | Massachusetts state income tax withholding will be calculated using the same filing status and number of exemptions as your Federal income tax withholding |
| New York Employee's Withholding Allowance Certificate - Form IT-2104 | New York state income tax withholding will be calculated using the same filing status and number of exemptions as your Federal income tax withholding |
| New York Exemption from Withholding Certificate - Form IT-2104-E | New York state income tax withholding will be calculated using the same filing status and number of exemptions as your Federal income tax withholding |
| New York Local Income Tax Withholding Form | For those employees who are residents (for income tax purposes) of Yonkers and New York City. See form for details. |
| North Carolina Employee's Withholding Allowance Certificate - NC-4 | State income tax withholding will be based on the residency information we have on file, at the rate required by North Carolina. |
| Rhode Island Employee’s Withholding Allowance Certificate - Form RI W?4 | All employees who are residents of Rhode Island for state income tax purposes must complete a Rhode Island withholding certificate (RI W-4) |
| Vermont Employee’s Withholding Allowance Certificate - Form W?4VT | Vermont state income tax withholding will be calculated using the same filing status and number of exemptions as your Federal income tax withholding. Any additional withholding amounts for Federal purposes will be multiplied by 30% and that amount will be considered additional withholding for Vermont purposes. |
