U.S. Citizens and Residents Forms and Publications
All tax forms and publications can be found on the IRS and state tax websites
Internal Revenue Service (IRS)
IRS: Tax Information for Students
Tax Implications and Reporting Requirements of Payments to U.S. Citizens, Permanent Residents or Resident Aliens
Form 1040ES, Estimated Tax for Individuals
Withholding Forms and Certificates of Nonresidence
If you are a resident of DC, MD or VA, you must file a state withholding form to notify Payroll Services of the correct amount of state tax to withhold from your compensation. Without such a form on file, the university is required to withhold taxes as though you are of single marital status and are permitted zero personal exemption allowances in DC and VA and one personal exemption allowance in MD.
The higher the number of personal exemption allowances you claim, the lower the amount of tax withheld. The lower the number of exemptions claimed, the higher the tax. This is because each allowance reduces your income on which tax withholding is computed. You must, however, claim the number of allowances that will most accurately reflect your tax liability by the end of the year.
The withholding forms of the tri-state area are as follows:
- District of Columbia - Form D-4 (PDF)
- State of Maryland - Form MW 507 (PDF)
- State of Virginia - Form VA-4 (PDF)
Students and scholars should not claim "exempt" status on their Forms D-4, MW 507, or VA-4 unless no tax was paid to the state last year and no tax is expected in the current year. The payment of tax means the making of a payment directly to the state with an annual return or not being entitled to a refund of a portion of withheld tax or estimated tax payments. If you claim exemption from withholding, yet still owes taxes at the end of the year, you may be assessed interest and penalties.
If you commute to campus or another GW worksite within DC FROM OUTSIDE of the tri-state area, then you may file a DC Form D-4-A, Certificate of Non-Residence in the District of Columbia to avoid DC income tax withholding. If you are a resident of and commuted from Kentucky to a worksite on the VA campus, you may file VA Form VA-3, Certificate of Nonresidence of the Commonwealth of Virginia to avoid VA income tax withholding. If you are a resident of and commuted from either Pennsylvania or West Virginia to a GW worksite in MD, you may complete line 4 of MD Form MW 507 to certify nonresidence in MD and to avoid MD income tax withholding. These are the ONLY situations in which a Certificate of Nonresidence should be filed with the university. In all other circumstances, state income tax withholding forms must be filed.
TIMELY SUBMISSION AND ACCURACY OF TAX WITHHOLDING FORMS ARE THE RESPONSIBILITY OF THE STUDENT OR SCHOLAR.