Taxation of Nonresident Aliens

Nonresident Alien (NRA) Payroll Tax Forms

You are considered a nonresident alien if you are not a U.S. citizen, and have not passed the green card​ test​ or substantial presence test.  

All NRA employees complete Form W-4. Form W-4 "Employee’s Withholding Allowance Certificate" determines the amount of federal and state taxes withheld from your pay. Following are general rules for completing the Form W-4:   

  • You are required to enter a social security number (SSN) on line 2 of Form W-4. If you do not have an SSN, you must apply for one on Form SS-5, Application for a Social Security Card. You may obtain From SS-5 from any Social Security Administration office.
  • Check the "Single" box on line 3 regardless of your actual marital status.
  • Generally, you should claim one withholding allowance.
  • Write "nonresident alien" or "NRA" on the dotted on line 6. If you would like to have an additional amount withheld, enter the amount on line 6.
  • Do not claim that you are exempt from withholding on line 7 of Form W-4 (even if you meet both of the conditions listed on that line).

Click the below link to access the Form W-4. Sign and date it, and return it to the Human Resources Department at your work location. Note, until the proper NRA Form W-4 is received, we are required to use the tax withholding rate of "single and zero allowance."   

Form W-4 "Employee’s Withholding Allowance Certificate"   

Notice 1392. Supplemental Form W-4 Instructions for Nonresident Aliens  ​ 

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