Nonresident Alien Employee W-4 Instructions
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 Step 1 (regardless of actual marital status).
Write “Nonresident Alien” or “NRA” above the dotted line in Step 4
- Step 5, make sure to sign
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.