New England State Income Tax Withholding

USNH is now withholding state income taxes for residents of the following states:  Connecticut, Maine, Massachusetts, 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.

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).

Important Information for Student Employees

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.

Residents of Connecticut
Please complete Form CT‐W4 – Connecticut Employee’s Withholding Certificate and return it to your campus Payroll office. If you do not return the form, Connecticut state income taxes will be withheld at a flat rate of 6.99% with no allowance for exemptions.

Residents of Maine
Please complete Form W‐4ME – Maine Employee’s Withholding Allowance Certificate and return it to your campus Payroll office. If you do not return the form, Maine state income tax withholding will be calculated based on a filing status of single, with zero exemptions.

Residents of Massachusetts
Please complete Form M‐4 – Massachusetts Employee’s Withholding Exemption Certificate and return it to your campus Payroll office. If you do not return the form, Massachusetts state income tax withholding will be calculated using the same filing status and number of exemptions as your Federal income tax withholding.

Residents of Rhode Island
Please complete Form RI W‐4 – State of Rhode Island and Providence Plantations Employee’s Withholding Allowance Certificate and return it to your campus Payroll office. If you do not return the form, Rhode Island state income tax withholding will be calculated using the same filing status and number of exemptions as your Federal income tax withholding.

Residents of Vermont
Please complete Form W‐4VT – Vermont Employee’s Withholding Allowance Certificate and return it to your campus Payroll office. If you do not return the form, 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 24% and that amount will be considered additional withholding for Vermont purposes.