How to complete the Form W-4 as a nonresident international employee.
Do Not Complete Top Half of the W-4 Form.
- Line 1-Enter your name and U.S. address. Please type or print.
- Line 2-Enter your social security number. Attention: If you do not have a social security number, you must apply for one immediately.
- Line 3-Check only "Single" regardless of actual marital status.
- Line 5-Enter "1" Allowance. The IRS allows the following exceptions to the requirement for Line 5:
- Residents of Canada, Mexico, and South Korea, and U.S. Nationals from the Northern Mariana Islands and American Samoa, may claim more than one allowance
- Students from India may claim an allowance for an accompanying spouse, and for dependent children who are U.S. citizens or residents.
- Line 6-Write "NRA" (nonresident aliens may request additional withholding on Line 6 but are no longer required to do so).
- Line 7-Nonresident Employees are not permitted to claim "Exempt".
- Signature-The Form W-4 is not valid unless signed.
Resident aliens have the same liability for Social Security (FICA) taxes as do citizens. Nonresident aliens are also liable for FICA taxes with the certain exceptions, including:
- Holders of F-, J-, M-, and Q-visas, as long as the services on which the wages are paid are allowed for these visas, and the services are performed to carry out the purposes for which the visas are issued.
- Exempt employment includes:
- On-campus student employment, up to 20 hours per week (40 hours during summer vacation)
- Off-campus student employment allowed by INS
- Practical Training student employment on- or off-campus
- On-campus employment as professor, teacher, of researcher
- Limitations on exempt employment include:
- Spouses/children holding F-2, J-2, or M-2 visas
- Employment not allowed by INS or not closely connected to purpose of visa
- F-1, J-1, M-1, or Q visa holders who have changed to a nonexempt or special protected status or who have become resident aliens
- Residents of countries with totalization agreements with the U.S. may be exempt from FICA taxes. Countries with these agreements include Canada and most western European countries. The Social Security Web site has information on these totalization agreements.
Although resident aliens are not exempt from FICA taxes, F-1 holders who are resident aliens may still be exempt under the provision that excludes all qualified students from FICA withholding.
Under most circumstances, which are listed on the IRS Web site, citizens and resident aliens must file a Form 1040, 1040A, or 1040EZ for any income earned.
A nonresident alien must file a Form 1040NR or 1040NR-EZ if he or she has:
- Salary or wages from a U.S. source
- Scholarship or Fellowship income which is not excludible under the Internal Revenue Code section 117
- Income which is in any part exempt under the terms of a tax treaty
A nonresident alien does not need to file if he or she has income only from one or more of the following:
- Foreign sources
- Interest income from a U.S. ban, savings & loan, credit union, insurance company, or portfolio interest
- Scholarship or fellowship which is entirely excludible under the Internal Revenue Code section 117
- Any other income which is entirely excludable under the Internal Revenue Code, except under the terms of a tax treaty
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