Special Instructions for Form W-4 For Nonresident Alien Employees
A nonresident alien subject to wage withholding must give the employer a completed Form W-4 to enable the employer to figure how much income tax to withhold. In completing the form, nonresident aliens should use the following instructions instead of the instructions on Form W-4.
For Forms W-4 completed by nonresident alien employees performing services in the U.S.:
- Check only "Single" marital status on line 3 (regardless of actual marital status).
- Claim only one withholding allowance on line 5, unless you are a resident of Canada, Mexico, South Korea, a U.S. national, or a student or business apprentice from India.
- Do not claim “Exempt” withholding status on line 7.
Write “Nonresident Alien” or “NRA” above the dotted line on line 6
For more information related to the special Form W-4 instructions for nonresident alien employees, including exceptions, refer to Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens.
- If you are exempt due to a tax treaty, you must also submit Form 8233, and Revenue Procedure Letter in most cases, to allow Payroll to report you as “exempt” from Federal Income Tax.