Form Nc-4 Nra - Nonresident Alien Employee'S Withholding Allowance Certificate - 2014
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4NC-4 NRA
Nonresident Alien Employee’s
Web
12-14
Withholding Allowance Certificate
PURPOSE - Complete Form NC-4 NRA, Nonresident Alien
WAGES EXEMPT FROM WITHHOLDING - Wages that are exempt
from U.S. income tax under an income tax treaty are generally
Employee’s Withholding Allowance Certificate, so that your employer
exempt from withholding. Residents of Canada and Mexico who enter
can withhold the correct amount of State income tax from your pay.
or leave the United States at frequent intervals are not subject to
Regardless of your actual marital status, the State income tax to be
withholding on their wages if these persons either: (1) perform duties
withheld will be determined as if your filing status is single along with
in transportation service between the United States and Canada
the number of allowances claimed on this form. If you do not provide
or Mexico, or (2) perform duties connected to the construction,
a new NC-4 NRA to your employer before the first day of the first
maintenance, or operation of a water-way, viaduct, dam, or bridge
payroll period that ends on or after January 1, 2015, your employer is
crossed by, or crossing, the boundary between the United States
required to withhold as single with zero allowances.
and Canada or the boundary between the United States and Mexico.
Nonresident aliens who are bona fide residents of the U.S. Virgin
GENERAL INSTRUCTIONS - Complete the Allowance Worksheet
Islands are not subject to withholding of tax on income earned while
on page 2. The worksheet is provided for employees to adjust their
temporarily employed in the United States.
withholding allowances based on charitable contributions, federal
adjustments to income, N.C. additions to federal adjusted gross
TWO JOBS - If you have more than one job, figure the total number
income, N.C. deductions from federal adjusted gross income, or
of allowances you are entitled to claim on all jobs using one Form
N.C. tax credits. The worksheet will help you figure the number of
NC-4 NRA. Your withholding will usually be most accurate when all
withholding allowances you are entitled to claim. However, you may
allowances are claimed on the NC-4 NRA filed for the higher paying
claim fewer allowances if you wish to increase the tax withheld during
job and zero allowances are claimed for the other.
the year. If your withholding allowances decrease, you must file a
new NC-4 NRA with your employer within 10 days after the change
NONWAGE INCOME - If you have a large amount of nonwage
occurs.
income, such as interest or dividends, you should consider making
estimated tax payments using Form NC-40. Form NC-40 is available
on our website at: under individual income tax forms.
CAUTION: All NC-4 NRA forms are subject to review by the North Carolina Department of Revenue. Your employer may be required to
send this form to the Department. If you furnish an employer with a Nonresident Alien Employee’s Withholding Allowance Certificate that
contains information which has no reasonable basis and results in a lesser amount of tax being withheld than would have been withheld
had you furnished reasonable information, you are subject to a penalty of 50% of the amount not properly withheld.
Cut here and give this certificate to your employer. Keep the top portion for your records.
NC-4 NRA
Nonresident Alien Employee’s Withholding Allowance Certificate
Web
12-14
1. Total number of allowances you are claiming
(Enter zero (0), or the number
of allowances from Page 2, line 11 of the NC-4 NRA Allowance Worksheet)
.
,
2.
Additional amount to withhold from each pay period,
00
I certify that I am exempt from North Carolina withholding
see chart on Page 2, Part II, Line 12
.
because I am a resident of Canada or Mexico and my duties
,
3.
Employee elected additional withholding
are in transporation services.
00
(Enter whole dollars)
.
Social Security Number
,
4.
Total additional withholding from each pay period.
00
(Add Lines 2 and 3)
First Name
M.I.
Last Name
(USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)
Address
County
(Enter first five letters)
City
State
Zip Code (5 Digit)
Country (If not U.S.)
Employee’s Signature
Date
I certify under penalties provided by law, that I am entitled to the number of withholding allowances claimed above, or if claiming exemption from withholding, that I am entitled to claim the exempt status.
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