Federal Statutory Withholding for Nonresident Alien Employees
Special Instructions for Form W-4
(effective for wages paid on or after January 1, 2006)
A nonresident alien must give their employer a completed Form W-4 using the following instructions:
1. Check only "Single" marital status on line 3 regardless of actual marital status.
2. Claim only one withholding allowance on line 5 (see exceptions below).
3. 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.
4. Do not claim "Exempt" withholding status on line 7.
Note: For wages paid on or after January 1, 2006, nonresident alien employees will no longer be required to request an additional withholding amount on line 6 of Form W-4. However, like all employees, nonresident aliens may request additional withholding at their option.
Exceptions to Statutory Withholding
Nonresident aliens who are residents of:
Canada, Mexico, American Samoa and Northern Mariana Islands
May claim additional withholding allowances for a nonworking spouse and for dependents. (Section 151(a), (b) and (c))
South Korea
May claim additional withholding allowances for a nonworking spouse and for dependents who are present in the U.S. (U.S.-Korea income tax treaty, article 4)
Students from India
May claim an additional withholding allowance for a nonworking spouse, and personal withholding allowances for any dependents present in the U.S. who are also resident aliens of the U.S. (U.S. - India income tax treaty, article 21 as clarified by Rev. Proc. 93-20, 1993-1 C.B. 528.)
Note: Nonresident alien employees may claim less than one withholding allowance at their option.
