Payroll Policies

PR13 Withholding of Federal Income Tax

Policy Status: 

Under Review

Subject Matter Expert: 

Ray Burke, 814-867-5138, rmb135@psu.edu

Policy Steward: 

Associate Vice President for Finance and Corporate Controller

This policy is currently under review.

Please contact the Payroll Office for information regarding Withholding of Federal Income Tax.

Effective Date: January 21, 1987 
Date Approved: January 21, 1987 
Date Published: January 21, 1987 (Editorial changes- October 24, 2013)

Most Recent Changes:

  • December 6, 2017 - PR13 is under review due to WorkLion implementation

Revision History (and effective dates):

  • October 24, 2013 - Editorial changes. Addition of policy steward information, in the event that there are questions or requests for changes to the policy.
  • May 30, 2013 - Editorial changes. Renamed "ALIENS" section to "FOREIGN NATIONALS." Deleted "CHANGE IN NUMBER OF DEPENDENTS" section.
  • June 14, 2006 - Revision History expanded.
  • January 13, 2006- Editorial changes made "Withholding Allowances" section; link to IRS site for the worksheet referenced in the "Excess Withholding" section.
  • February 27, 1987 - Renamed "Percent Method" section "Excess Withholding." Revised "Withholding Allowances" section.
  • August 4, 1983 - Revisions made to Rates, Percent Method and Change In Number of Dependents sections.
  • April 17, 1978 - Revised verbiage in "Change In Number of Dependents."