Find the forms you need for tax reporting purposes and get answers to some of the most
common questions related to payroll tax withholdings at the University of South Carolina.
Tax Withholding Questions
How do I change my tax withholding allowances?
Tax withholding allowances may be changed by selecting the "Update W-4 Form" link
in VIP under the Employment section. The change will go into effect on your next paycheck,
unless the payroll for the upcoming paycheck has already been processed. In that
case, the change would go into effect on the next payroll. Alternatively, you may
complete the Form W-4 manually and bring it to the Payroll Office for processing.
I believe too much tax was taken out of my paycheck.
Call us at 803-777-4227 and we can explain the regulations used to determine your
Why was so much federal income tax taken out of my supplemental check?
Supplemental pay is considered pay in addition to your regular wages and is subject
to a flat tax rate as required by federal and state tax regulations.
What is FICA?
FICA is the combination of Social Security tax and Medicare tax. All employees are
subject to FICA taxes, unless an exception applies.
There are some exceptions for student employees who are working while they are enrolled,
and other exceptions for international employees.
Should I review my federal tax withholding amounts in lieu of the Tax Cuts and Jobs
Act signed into law in December 2017?
Yes, the IRS advises all employees to review their tax withholdings each year to
avoid surprises with the filing of your annual tax return. As an aid to assist you
with this analysis, the IRS released an updated withholding calculator and a frequently asked questions summary, in March 2018. While USC cannot offer tax advice we may be able to assist you with
general questions about your paystub and how you can make a change to your Form W-4
Year-End Wage Forms
The Payroll Department issues the following important documents annually that you
will need for filing your U.S. tax returns.