Statutory Withholding for Nonresident Aliens
Nonresident Alien Federal W-4 Statutory Withholding Rules
When completing Form W-4 to provide information with respect to withholding on wages to paid on or after January 1, 2006, nonresident alien employees are required to:
- Not claim exemption from withholding;
- Request withholding as if they are single, regardless of their actual marital status;
- Claim only one allowance (see exceptions below) and
- Write "Nonresident Alien" or "NRA" above the dotted line after the words "Additional amount, if any, you want withheld from each paycheck" and before the box on line 6 of Form W-4.
As of January 1, 2006 nonresident alien employees will no longer be required to request an additional withholding amount of $15.30 per bi-weekly pay. However, like all other employees, nonresident aliens may request additional withholding at their option.
Withholding Allowance Exceptions:
Canada, Mexico, Northern Mariana Islands, or American Samoa
Nonresident aliens who are residents of Canada, Mexico, Northern Mariana Islands, or American Samoa are entitled to claim additional withholding allowances for a nonworking spouse and for dependents, the same as a U.S. citizen.
South Korea
Nonresident aliens who are residents of South Korea may claim additional withholding allowances for a nonworking spouse present with them in the United States and for dependents present with them in the United States.
Students from India,
Nonresident aliens who are residents of India and present in the U.S. as students or business apprentices may claim an additional withholding allowance for a nonworking spouse present in the U.S. and personal withholding allowances for any dependents present in the U.S. who are also resident aliens of the U.S.
