Financial Literacy
An approachable resource that equips our learners with financial literacy from year one and beyond.
The overall cost of living in Lexington is lower than the national average, but higher than the rest of the state.
Tax Forms
W-2
You can access you W-2 form online using the guide linked here: https://hr.uky.edu/general/myuk-online-guide/myuk-ess-guide/w-2-accessing-online-statement
Local City Tax Form
Local City Tax form - Work Location_0.pdf
This form is used if your work location is outside of the Lexington area. Anyone who doesn't work in Fayette County must fill out this form. This applies to all of our out of state residents.
If you have questions email GMEFinance@uky.edu
Multi-State Form
If your workplace is located out of the state of Kentucky, please review the multi-state tax forms.
If you have questions email GMEFinance@uky.edu
Visa Holder/Taxes
Federal and State Income taxes and Local tax are deducted from your pay unless you are eligible for and have signed a tax treaty.
- The tax treaty is good for one calendar year. It expires every year on December 31st. If you are eligible, you must come to Payroll Services during the month of December to sign a tax treaty for the following year. There is a 10 day waiting period before we can exempt you from taxes under the tax treaty. Signing a tax treaty early will ensure you are tax exempt beginning January 1st. Payroll Services is open during the holiday break.
- Beginning January 1st of each year you will be charged Federal, State and Local taxes unless a tax treaty for the New Year has been signed. These taxes are not refundable. To avoid paying these taxes you must sign a new tax treaty as stated above.
- We cannot allow you to be exempt under the tax treaty until you receive a permanent Social Security Number (SSN). The Internal Revenue Service (IRS) and The Kentucky Revenue Cabinet (KRC) do not recognize the temporary SSN issued to you by the University of Kentucky. UK’s International Student and Scholar Services website lists the steps you need to follow to apply for a Social Security card. Please remember to send a copy of you permanent SSN card to your Payroll Analyst once received.
- Non- resident alien employees will be exempt from Social Security and Medicare (FICA Taxes) as outlined below.
- F1 visa holders are exempt for five calendar years based on date of entry into the U.S.
- J1 visa holders are exempt for two calendar years based on date of entry into the U.S.
- Non-resident aliens who are students can be exempt from FICA taxes while they are enrolled half time or greater (six hour or more in the fall and spring semesters and three hours or more during the summer sessions) and are working part time. The student exemption will take effect once you have exceeded the FICA exemption as outlined above.
- Fayette County School Tax is automatically exempted from your pay as long as you are on an active visa. If you become a permanent resident you are required to pay this tax. You must notify Payroll Services as soon as you become a permanent resident in order for us to adjust your taxation. If you fail to notify us of your status change, you will be responsible for paying the school tax and any penalties and interest assed by the local authority effective with the first day you became a permanent resident.
- NRA taxation is complex, requiring a thorough evaluation of each individual’s unique circumstances and the IRS tax regulations. Please visit Payroll Services to discuss your situation and how the IRS regulations impact you.