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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.:

  1. Check only "Single" marital status on Step 1 (regardless of actual marital status).
  2. Write “Nonresident Alien” or “NRA” above the dotted line in Step 4

  3. 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.